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The query asks whether the foreign work exemption applies to regular salary or voluntary relocation compensation. The DGT clarifies that the exemption applies to earnings from the employment relationship and specific relocation payments, provided legal requirements are met.
Cuestión planteada En relación con la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas, si dicha exención se refiere a la retribución en concepto de nómina que, de haber trabajado en territorio español, hubiera tributado, o a la compensación voluntaria que paga la empresa por estar trabajando esos días fuera del territorio español.
La exención del artículo 7 p) de la LIRPF se aplica a los rendimientos del trabajo definidos en el artículo 17.1 de la LIRPF. Para que el trabajo se considere realizado en el extranjero, debe haber un desplazamiento y el centro de trabajo debe ubicarse temporalmente fuera de España. La exención alcanza tanto a las retribuciones no específicas (calculadas mediante reparto proporcional por los días de estancia) como a las retribuciones específicas por el desplazamiento. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que en ese territorio se aplique un impuesto de naturaleza idéntica o análoga y no sea un paraíso fiscal.
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