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A worker deployed to India to assist in setting up a linked company's factory asks whether he can claim exemption for foreign work. The DGT states that such exemption applies only if the service constitutes an intragroup service that generates an advantage or benefit to the non-resident entity.
Cuestión planteada Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente. Si la entidad es vinculada, el servicio debe cumplir los requisitos del artículo 16.5 del TRLIS, es decir, debe producir una ventaja o utilidad a la entidad destinataria. No se consideran servicios intragrupo las actividades que la matriz realiza por sus propios intereses como accionista. La valoración de si existe una prestación de servicios intragrupo es una cuestión de hecho.
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