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A Spanish public university researcher planning work stays in Germany, USA and Costa Rica asks whether foreign work exemption applies. The DGT states it does not, as the work is not performed for a non-resident entity.
Cuestión planteada Aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. En este caso, aunque el trabajador se desplace físicamente fuera de España, el empleador es una universidad pública española. Por tanto, los rendimientos no cumplen el requisito de ser prestados para una entidad no residente y están sujetos a tributación íntegra.
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