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A worker carrying out most of her activities in Germany for a Malta-based company with a Czech branch asks whether she can benefit from the foreign work exemption. The DGT states that the exemption depends on proving that the effective beneficiary of the services is a non-resident entity in Spain and that territoriality requirements are met.
Cuestión planteada Información sobre cómo debe tributar, en concreto, puesto que su actividad laboral la ha desarrollado siempre fuera de España, desea conocer si podría aplicar la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajo debe realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente fuera de España. El contribuyente debe acreditar que el beneficiario efectivo de los servicios es una entidad no residente. Asimismo, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. Si se trabaja en varios países, el cumplimiento de estos requisitos debe analizarse país por país.
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