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A Spanish aeronautical company employee is sent abroad for two types of missions: (1) maintenance of foreign clients' aircraft, and (2) supervision of maintenance work on the company's own aircraft. The question is whether exemption under article 7.p) LIRPF applies in both cases. The DGT distinguishes between the two scenarios, yielding different outcomes.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que resulte aplicable la exención del artículo 7.p) LIRPF es necesario que el trabajo se realice efectivamente en el extranjero y para una empresa o entidad no residente en España o para un establecimiento permanente radicado en el extranjero. En el primer supuesto —mantenimiento de aeronaves contratado por empresas extranjeras no vinculadas— se cumple el requisito porque el trabajo beneficia a entidades no residentes; la exención puede aplicarse respecto de las retribuciones correspondientes a los días de estancia en países que tengan convenio con España o impuesto análogo, con el límite de 60.100 euros anuales. En el segundo supuesto —supervisión de trabajos sobre aeronaves de la propia empresa española— el trabajo se realiza en interés de la empresa empleadora española, por lo que no se cumple el requisito y la exención no resulta aplicable.
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