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A worker asks whether foreign assignments exemption applies to unemployment benefits and how to calculate proportional allocation. The DGT confirms that unemployment benefits are not exempt and explains the method for calculating proportional allocation of other earnings.
Cuestión planteada A efectos de calcular la renta exenta por aplicación de la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, si debe tener en cuenta las retribuciones pagadas por la universidad y excluir los rendimientos devengados al margen de una relación laboral (la prestación por desempleo) y qué base debe tomar a efectos de aplicar el criterio de reparto proporcional.
La exención de la letra p) del artículo 7 de la LIRPF solo se aplica a las remuneraciones que se correspondan específicamente con los trabajos realizados en el extranjero. Por tanto, la prestación por desempleo no está exenta al no derivar directamente de un trabajo realizado en el extranjero. Para las retribuciones no específicas, se debe aplicar un criterio de reparto proporcional dividiendo dichas rentas entre el número total de días del año y multiplicando el resultado por los días de estancia en el extranjero.
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