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The consultant asks what requirements must be met to claim exemption from foreign work income. The DGT responds that it does not apply to self-employed individuals and that for workers on behalf of third parties, it requires residency in Spain, work for non-resident entities, and the destination country not being a tax haven.
Cuestión planteada Requisitos a cumplir para poder acogerse a la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF no es aplicable a rendimientos de actividades económicas (autónomos), sino solo a rendimientos del trabajo. Para trabajadores por cuenta ajena, se requiere: mantener la residencia habitual en España, realizar los trabajos efectivamente en el extranjero para una entidad no residente o establecimiento permanente en el extranjero, y que en el país de destino se aplique un impuesto análogo al IRPF sin ser paraíso fiscal. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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