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A Spanish resident working in Portugal whose income exceeds 60,100 euros in 2024 asks about the application of the exemption under Article 7.p) of the IRPF law. The DGT recalls the three cumulative requirements (effective overseas relocation, non-resident company or entity recipient, and a similar tax or CDI with information exchange clause), confirms that Portugal meets the third requirement, but cannot verify the second due to missing data. It does not address the question regarding the completion of the declaration form, referring the issue to the AEAT's Tax Management Department.
Cuestión planteada En relación con su declaración de la renta por el período impositivo 2024, conocer si debe declarar el importe bruto total de rendimientos del trabajo, solicitando la exención sobre 60.100 euros, o, únicamente, debe declarar la diferencia entre dichos rendimientos totales y los 60.100 euros exentos.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o establecimiento permanente en el extranjero, con un desplazamiento efectivo fuera de España y en un territorio con impuesto análogo que no sea paraíso fiscal. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que se aplique un impuesto de naturaleza idéntica o análoga. La aplicación de la exención dependerá del cumplimiento de todos estos requisitos.
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