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A taxpayer has inquired whether income earned as a scientific evaluator for the European Commission qualifies for the exemption for work performed abroad. The Directorate-General for Tax (DGT) has ruled that the exemption does not apply as there is no formal employment relationship.
Cuestión planteada Si, a los rendimientos obtenidos como evaluador de la Comisión Europea, les es de aplicación la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF requiere que los rendimientos deriven de una relación laboral o estatutaria. Dado que los contratos de expertos de la Comisión Europea estipulan que sus términos no constituyen un contrato de trabajo, la inexistencia de relación laboral impide aplicar dicha exención.
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