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A teacher who worked in the United Kingdom asks whether their income is exempt from Personal Income Tax (IRPF) and if they are required to file a tax return. The DGT responds that, if they are a tax resident in Spain, income from work effectively performed abroad for a non-resident entity may be exempt subject to certain limits.
Cuestión planteada Si, a las retribuciones percibidas de la universidad británica, les es de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, pudiendo considerar que los 18.962,39 euros percibidos de la universidad británica están exentos de tributación en España y, por tanto, no está obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2016.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajador debe ser residente fiscal en España y realizar los trabajos para una entidad no residente en territorio español. El trabajo debe realizarse efectivamente en el extranjero y en el país de origen debe aplicarse un impuesto de naturaleza similar o existir un convenio de intercambio de información. Si se cumplen estos requisitos, las rentas están exentas con un límite de 60.100 euros anuales. Además, las rentas exentas no computan para determinar la obligación de presentar la declaración.
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