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A company asks whether it can reduce the retention base for an employee sent abroad by applying the 60,100 euro exemption. The DGT responds that, if the exemption conditions are met, the salary should not be included in retention calculations.
Cuestión planteada A efectos del cálculo de las retenciones sobre el sueldo del año 2015, bajo la hipótesis de que se cumplen los requisitos para aplicar la exención establecida en la letra p) del artículo 7 de la Ley del IRPF sobre dicho sueldo, si la consultante puede tomar, como base para calcular el tipo de retención, la totalidad de dicho salario minorado en 60.100 euros.
Si se cumplen los requisitos para la exención del artículo 7.p) de la LIRPF, el salario devengado durante el desplazamiento en el extranjero no debe computarse para el cálculo de las retenciones. La base para calcular el tipo de retención resulta de minorar la cuantía total de las retribuciones por los conceptos previstos en el Reglamento. Por tanto, no es necesario incluir el salario exento en la base de retención.
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