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A company asks whether its employees working abroad can claim the exemption under Article 7.p of the LIRPF. The DGT explains the conditions for carrying out work for non-resident entities and the method for calculating the exempt income.
Cuestión planteada Si resulta aplicable la exención del artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas y forma de cálculo de la renta exenta. En particular, si se cumple el requisito del apartado 1º, el cual se refiere a que los trabajos se realicen para una empresa no residente.
La exención requiere que los trabajos se realicen para una empresa no residente o establecimiento permanente en el extranjero y en un territorio con impuesto análogo que no sea paraíso fiscal. Para el cálculo, se consideran los días de desplazamiento efectivo (incluyendo días no laborables del periodo de estancia) y las retribuciones específicas, aplicando un reparto proporcional de las no específicas sobre el total de días del año. El límite máximo es de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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