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A Spanish university teacher asks whether exemption applies to work carried out in the U.S. during a service commission. The DGT states that exemption applies if the work is genuinely performed abroad for a non-resident entity and does not benefit the Spanish university.
Cuestión planteada Si, respecto al salario percibido de la universidad española por los meses que estuvo prestando servicios en la universidad americana, procede la aplicación de la exención establecida en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, y forma de cálculo de la renta exenta.
Para aplicar la exención del artículo 7 p) de la LIRPF, se requiere que los trabajos se realicen efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. No procede la exención si las funciones redundan en beneficio de la entidad empleadora española. El país de destino debe tener un impuesto análogo y no ser paraíso fiscal. El cálculo de la parte exenta se realiza mediante un reparto proporcional de las retribuciones no específicas según los días de estancia en el extranjero.
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