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An independent consultant working for a US entity asks whether the foreign work exemption applies. The DGT responds that the exemption only applies to income from work arising out of a labour or statutory relationship.
Cuestión planteada Si le es aplicable la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7 p) de la LIRPF no es aplicable a los rendimientos procedentes del ejercicio de actividades económicas. El término "trabajos" se refiere exclusivamente a los rendimientos del trabajo definidos en el artículo 17.1 de la LIRPF, derivados de una relación laboral o estatutaria, o supuestos del 17.2. Al no existir una relación laboral, el consultor no puede beneficiarse de la exención.
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