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A researcher inquired whether her income from a postdoctoral stay abroad was exempt from income tax. The DGT replied that it is not, as the contract is with a Spanish public university, not with a non-resident entity.
Cuestión planteada Si a los rendimientos del trabajo derivados del contrato descrito, les resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas. Si dichos rendimientos se encuentran sujetos a retención y tipo de retención aplicable.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. En este caso, al ser el empleador una universidad del SUG, los rendimientos no cumplen el requisito de entidad no residente. Por tanto, las retribuciones están plenamente sujetas a tributación e ingresos a cuenta según el tipo general.
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