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V3947-15 10 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Exemption cannot be claimed without a labour relationship

A consultant asks whether expert contract earnings with the European Commission may be exempt due to being performed abroad. The DGT responds that exemption requires income to arise from a labour or statutory relationship.

The DGT's ruling

The exemption under Article 7.p) of the Personal Income Tax Law (LIRPF) applies to income from employment derived from an employment or statutory relationship. Since the expert contract expressly establishes that its terms do not constitute an employment contract, the requirement regarding the nature of the relationship to access said exemption is not met.

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