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A Spanish resident worker asked whether her business trips to Germany to provide consultancy services to a non-resident company would allow her to apply the exemption under article 7 p) of the IRPF Law. The DGT responds that, under the stated circumstances, the conditions for applying this exemption are met.
Cuestión planteada Si le es de aplicación la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero, requiriendo el desplazamiento físico del trabajador fuera de España. Asimismo, el país de destino debe tener un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal, cumpliéndose este punto si existe convenio de doble imposición con cláusula de intercambio de información. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales.
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