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A consultant asks whether their employees can claim IRPF exemption for work carried out in multiple countries for a non-resident client. The DGT responds that the exemption applies individually in each country where the legal requirements are met.
Cuestión planteada Teniendo en cuenta que los trabajos se prestan de forma efectiva en diversos países, no solamente el Reino Unido, posibilidad de aplicar 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 país de destino se aplique un impuesto análogo y no sea paraíso fiscal. Si los desplazamientos son a varios países, se debe analizar el cumplimiento de estos requisitos en cada uno de ellos. La exención se aplicará únicamente a las retribuciones correspondientes a los países donde se cumplan los requisitos. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que exista un impuesto análogo o convenio de intercambio de información.
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