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A worker earning income in Germany asks whether they can benefit from the foreign work exemption. The DGT states that such exemption applies only if the worker is tax-resident in Spain and meets the employer's requirements and the destination country's regulations.
Cuestión planteada Conocer la tributación de los rendimientos del trabajo obtenidos en Alemania: si les sería de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, el contribuyente debe ser residente fiscal en España, determinado por la permanencia, el núcleo de intereses económicos o la residencia de su familia. Los trabajos deben realizarse para una entidad no residente en España o un establecimiento permanente en el extranjero. Además, en el país donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. La exención tiene un límite de 60.100 euros anuales.
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