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A startup contributor asks whether they can claim the exemption for foreign work earnings. The DGT states that such exemption is not possible under the specific rules of this regime.
Cuestión planteada Partiendo de que tributa en el citado régimen especial, si, en los supuestos en que se desplaza al extranjero, tiene derecho a la aplicación de la exención regulada en el artículo 7.p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El régimen especial del artículo 93 LIRPF determina la deuda tributaria conforme a las normas del IRNR para rentas sin establecimiento permanente, con especialidades. Una de ellas, recogida en la letra a) del apartado 2, es que no resulta de aplicación el artículo 14 del TRLIRNR, que establece las rentas exentas e incluye la remisión al artículo 7 LIRPF. Por tanto, la exención del artículo 7.p) está excluida para los contribuyentes bajo este régimen, con independencia de los días que pasen fuera de España prestando servicios. La totalidad de los rendimientos del trabajo se entiende obtenida en territorio español durante la aplicación del régimen (art. 93.2.b) LIRPF).
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