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Interpretación finalista de la exención del artículo 7p de la LIRPF: días utilizados para los desplazamientos - Despacho de abogados Gómez-Acebo & Pombo
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Interpretación finalista de la exención del artículo 7p de la LIRPF: días utilizados para los desplazamientos

icon 18 de marzo, 2021
STS a favor de la interpretación finalista de la exención del art. 7p LIRPF 3, entendiendo que «rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero» comprende lo percibido en los días de ida al país de destino y de regreso a España.

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Autor/es

Núria Vila – Counsel

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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Fiscal