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An EU expert posted at the European Commission asks whether the exemption for work abroad applies. The DGT confirms it does, provided the conditions of the regulation are met.
Cuestión planteada Si le es de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del trabajo están exentos si se realizan efectivamente en el extranjero para una entidad no residente en España. En este caso, la Comisión Europea se considera una entidad residente en el extranjero. Se requiere que en el país de destino se aplique un impuesto análogo y no sea paraíso fiscal. La exención tiene un límite de 60.100 euros anuales.
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