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A Spanish worker providing services in Haiti asks whether their base salary, meal allowances and expatriation bonus may qualify for exemption under foreign work rules. The DGT states that both specific and non-specific remuneration (calculated proportionally by days) may be exempt up to €60,100, provided legal requirements are met.
Cuestión planteada Suponiendo que se cumplen todos los requisitos para acogerse a 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 resulta aplicable, hasta el límite de 60.100 euros, sobre los tres citados conceptos retributivos que percibe y, en particular, sobre el plus de expatriación.
La exención del artículo 7.p) de la LIRPF se aplica a los rendimientos del trabajo derivados de una relación laboral. Incluye las retribuciones específicas (como el plus de expatriación) y la parte proporcional de las retribuciones no específicas devengadas durante los días de estancia efectiva en el extranjero. Para que proceda, el trabajo debe realizarse para una entidad no residente o establecimiento permanente en el extranjero, en un territorio con impuesto análogo al IRPF y que no sea paraíso fiscal.
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