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A researcher asked whether salaries from a contract with a Spanish university for overseas placements are exempt from income tax. The DGT states that the exemption does not apply because the work is not performed for 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 española, los rendimientos están plenamente sujetos a tributación e ingresos a cuenta. El tipo de retención aplicable será el que corresponda según el reglamento.
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