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An employee seconded by his Spanish company to Colombia and France asks whether he can claim the exemption for work abroad. The DGT states that the exemption applies only if the work is carried out for a non-resident entity or a permanent establishment and the country is not a tax haven.
Cuestión planteada Aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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. Asimismo, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que el país tenga convenio de doble imposición con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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