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A Spanish self-employed worker asked whether income from services provided to a US company abroad was exempt. The DGT replied that the exemption only applies to earnings from employment or statutory relationships.
Cuestión planteada En relación con los rendimientos que percibe de la empresa americana (tanto por los días trabajados en el extranjero como los trabajados en España), si resulta aplicable la exención prevista en el artículo 7 p) de la LIRPF.
La exención del artículo 7 p) de la LIRPF se aplica únicamente a los rendimientos del trabajo definidos en el artículo 17.1 de la ley, es decir, derivados de una relación laboral o estatutaria. Al no existir una relación laboral entre la consultante y la empresa americana, sino una prestación de servicios profesionales, no es posible aplicar dicha exención.
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