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A taxpayer who moved to Germany in September 2019 asks whether they must declare both Spanish and German income in Spain, or whether the foreign employment exemption applies. The DGT responds that, as fiscal residence is maintained in Spain, world income must be declared, provided the legal conditions for the exemption are met.
Cuestión planteada Si, en su autoliquidación por el IRPF 2019, debe declarar tanto las rentas que obtuvo en España como las rentas que percibió en Alemania, o solamente las rentas obtenidas en España por considerar exentas de tributación las obtenidas en Alemania por aplicación de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El contribuyente residente en España debe tributar por su renta mundial, independientemente del lugar donde se produzca. La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero para una entidad no residente en España. Además, el territorio debe aplicar un impuesto análogo y no ser paraíso fiscal. La aplicación de la exención dependerá de que se cumplan todos estos requisitos y se identifique correctamente al beneficiario de los trabajos.
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