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A Spanish company has enquired whether its employees seconded abroad may qualify for the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that to qualify, the work must be effectively performed outside Spain, for a non-resident entity or through intra-group services that benefit the foreign entity, and in a country with an analogous tax system that is not a tax haven.
Question posed In relation to employees who are posted abroad, whether the exemption provided in Article 7 p) of Law 35/2006, of November 28, on Personal Income Tax is applicable.
The exemption requires that the work be physically performed abroad and for a non-resident entity or permanent establishment. In the case of corporate groups, there must be an intra-group provision of services that produces an advantage or utility for the non-resident entity, pursuant to the LIS. Intra-group service is not considered if the activity is performed for the parent company's own interests (such as as a shareholder). Furthermore, the destination country must have an analogous tax and must not be a tax haven.
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