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A researcher on a predoctoral contract enquired whether salaries earned during a research stay in the United Kingdom were exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these payments were received during a mobility leave and do not constitute work performed for a non-resident entity, the exemption does not apply.
Question raised: Whether the exemption regulated in letter p) of article 7 of the Personal Income Tax Law is applicable to the salaries received from the predoctoral contract during the period of stay abroad. If so, and having filed the tax return without applying the exemption, how to request a refund.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen efectivamente para una empresa o entidad no residente o un establecimiento permanente en el extranjero. En el caso de retribuciones satisfechas durante periodos de licencia o permiso de movilidad, estas no pueden considerarse trabajos realizados para una entidad no residente. Por tanto, no resulta aplicable la exención a las nóminas derivadas de un contrato predoctoral percibidas durante un permiso de movilidad.
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