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An administrator and majority shareholder asks whether they can claim the foreign work exemption and which meal allowance regime applies. The DGT responds that neither the exemption nor the meal allowance applies because there is no labour relationship, but rather effective control over the company.
Question posed - It may happen that the contracted work is for a period exceeding 183 days abroad. In this case, should taxation continue to be paid in Spain?
El contribuyente mantiene la residencia fiscal en España si permanece más de 183 días o si su núcleo de actividades reside en el país, tributando por su renta mundial. No procede la exención del artículo 7 p) de la LIRPF ni el régimen de dietas del RIRPF porque el consultante no tiene una relación laboral o estatutaria, al ser administrador con control efectivo de la sociedad. Los servicios prestados por el socio a la sociedad se consideran rendimientos de actividades económicas si está dado de alta en el RETA. Los gastos de desplazamiento son deducibles si están vinculados a la actividad, se registran en la contabilidad y se justifican adecuadamente.
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