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A taxpayer asks how to handle retention and proof of exemption for foreign earnings. The DGT clarifies that retention is not required on exempt income and that exemption must be supported by valid evidence.
Cuestión planteada Bajo la hipótesis de que se cumplen los requisitos para aplicar la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, se pregunta sobre la forma de proceder en materia de retenciones y cuál es la forma de justificación de la exención.
Para calcular las retenciones, la entidad pagadora debe tomar como base la cuantía total de las retribuciones sujetas y no exentas que el trabajador vaya a percibir en el año. No existe obligación de practicar retención o ingreso a cuenta sobre las rentas exentas, debiendo la entidad prever los desplazamientos y aplicar la regularización del artículo 87 del RIRPF. La exención debe acreditarse mediante cualquier medio de prueba válido en Derecho, correspondiendo la valoración de las pruebas a la Administración.
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