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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 del artículo 7 p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente en el exterior. No es necesario que los rendimientos hayan tributado en el país de destino, basta con que se aplique un impuesto de naturaleza similar y no sea un paraíso fiscal. En el caso de Alemania, se cumple el requisito de convenio 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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