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An employee of a Spanish public body asks whether additional income earned from training work in Costa Rica is exempt from tax. The DGT rules that exemption requires the income to derive from an employment or statutory relationship.
Question raised Whether the exemption established in Article 7 p) of the Personal Income Tax Law is applicable.
La exención del artículo 7 p) de la LIRPF solo se aplica a rendimientos del trabajo derivados de una relación laboral o estatutaria. En este caso, el acuerdo de servicio establece que el consultante actúa a título personal y no es miembro del personal de la entidad contratante. Al no existir una relación laboral, no procede la aplicación de la exención.
What is published here, applied to a company or a specific case. The first meeting is free.
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