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A worker resident in Spain enquired whether salaries earned while working in Germany were exempt from taxation in Spain. The DGT explains that the exemption depends on the work being performed for a non-resident entity and the fulfilment of legal requirements.
Cuestión planteada Si debe incluir, en su declaración por el Impuesto sobre la Renta de las Personas Físicas, los salarios obtenidos en Alemania y los impuestos soportados en ese país sobre los mismos, o dichos salarios obtenidos en Alemania están exentos de tributación en España por aplicación de la letra p) del artículo 7 de la Ley del Impuesto.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. También exige que en el territorio donde se realicen se aplique un impuesto de naturaleza idéntica o análoga y no sea un paraíso fiscal. El cumplimiento de la exención dependerá de que la beneficiaria última de los trabajos sea una entidad no residente en España.
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