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A Spanish resident working in several EU countries for an Irish company asks whether the exemption under article 7 p) of the LIRPF can be applied to their salary and allowances on a proportional basis.
Cuestión planteada Si es de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas sobre la parte proporcional de su salario base mensual y prorrata de pagas extras correspondiente a cada día de trabajo en el extranjero, así como sobre la parte proporcional del complemento por horas realizadas en el extranjero.
La exención es aplicable a los rendimientos devengados durante los días de estancia efectiva en el extranjero, siempre que se cumplan los requisitos de realizar el trabajo para una entidad no residente y en un país con impuesto análogo que no sea paraíso fiscal. Para las retribuciones no específicas, se debe aplicar un reparto proporcional según los días trabajados fuera de España respecto al total de días del año. En el caso de complementos por hora, se debe descontar la parte correspondiente al trabajo realizado en España.
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