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An employee of an American company working on a Mediterranean cruise seeks clarification on whether she can apply for the exemption for work performed abroad. The DGT states that to qualify for this exemption, the work must be provided to a non-resident entity and must be effectively carried out outside of Spain.
Cuestión planteada Si le resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, el trabajo debe realizarse efectivamente fuera de España y para una empresa o entidad no residente en España. Si la entidad destinataria de los trabajos está vinculada a la empleadora, se debe verificar si existe una prestación de servicios intragrupo a la entidad no residente. Además, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero con un límite de 60.100 euros anuales.
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