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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 realizados efectivamente en el extranjero para una entidad no residente o establecimiento permanente. Las retribuciones específicas por el desplazamiento están exentas, mientras que las no específicas se calculan mediante un reparto proporcional según los días de estancia en el extranjero. El límite máximo de exención es de 60.100 euros anuales. Para que sea aplicable, el país de destino debe tener un impuesto análogo al IRPF y no ser paraíso fiscal.
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