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A query is made as to whether the remuneration of researchers under service or work contracts that include a phase of work abroad is subject to Personal Income Tax withholding. The DGT responds that, as these constitute employment income and do not meet the requirements for exemption, they must be subject to withholding.
Question posed: Whether remuneration for mobility is subject to withholding on account of Personal Income Tax.
Employment income derived from a service or work contract does not benefit from the exemption for work performed abroad (Art. 7.p LIRPF) as it is not performed for a non-resident entity. Likewise, the exemption for scholarships (Art. 7.j LIRPF) does not apply because the amounts are paid within a contractual employment framework. Regarding per diems, the regime for excesses due to destination abroad (Art. 9.A.3.b RIRPF) only applies if the requirements for personnel in the service of the Administration or employees of companies with said destination are met.
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