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A worker resident in Spain, providing services for a Portuguese company and travelling to that country, asks whether they can apply for the foreign work exemption and how their pension scheme contributions are affected if they have a negative tax base. The DGT rules that the exemption applies if legal requirements are met and that pension scheme contributions that are not deductible due to insufficient tax base may be carried forward to the following five tax years.
Cuestión planteada Si le resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen para una entidad no residente y que en el territorio de realización se aplique un impuesto análogo sin ser paraíso fiscal. Para cuantificar la exención, se deben considerar los días de desplazamiento efectivo y las retribuciones devengadas en esos días, con un límite de 60.100 euros anuales. Si el contribuyente tiene base imponible general negativa, las aportaciones a planes de pensiones no podrán reducirse en ese ejercicio, pero podrán aplicarse en los cinco años siguientes según el artículo 52.2 de la LIRPF.
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