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An employee asks how to calculate tax withholdings on their salary when making foreign trips under a tax exemption. The tax authority clarifies that the exemption applies to both specific remuneration and the proportional share of non-specific remuneration (fixed, variable, and in kind).
Cuestión planteada Se le clarifique el procedimiento para calcular las retenciones en sus nóminas, teniendo en cuenta que realiza viajes al extranjero a los que se les aplica la exención del artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas: en concreto, si, a la hora de calcular el porcentaje de retención, se deben incluir todos los conceptos (fijo, bonus y retribuciones en especie) y si debe haber una regularización en la nómina de diciembre para tener en cuenta las cantidades finalmente percibidas (el variable finalmente percibido) y el número de días en el extranjero final.
La exención del artículo 7 p) de la LIRPF comprende las retribuciones específicas y la parte proporcional de las no específicas, incluyendo fijo, variable y retribuciones en especie. Para las no específicas, se aplica un criterio de reparto proporcional según los días de estancia en el extranjero respecto al total de días del año. El cálculo de las retenciones debe seguir el procedimiento general de los artículos 82 y siguientes del RIRPF, tomando como base la cuantía total de las retribuciones sujetas y no exentas.
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