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A Spanish resident working for a Luxembourg-based company asks whether the exemption for foreign work applies. The DGT confirms it does, provided the legal requirements are met, including that the work is carried out for a non-resident entity in a country with a double taxation treaty.
Cuestión planteada Si le resulta aplicable la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, si la totalidad de los rendimientos percibidos por dicho trabajo estaría exenta hasta el límite de 60.100 euros.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero para una empresa no residente o establecimiento permanente en el exterior. También es necesario que en el país de realización se aplique un impuesto análogo y no sea un paraíso fiscal, cumpliéndose este punto si existe convenio de intercambio de información con España. Si la totalidad de los rendimientos se devengan durante los días de estancia en el extranjero, estarán exentos hasta el límite de 60.100 euros anuales.
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