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An employee of a Spanish company asks whether the exemption for work performed in a US subsidiary applies. The tax authority determines that the query is inadmissible as premature for 2024, and for 2025 the exemption requires proof that the work constitutes an intragroup service providing benefit to the foreign entity.
Cuestión planteada Si puede aplicar la exención prevista 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, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad destinataria está vinculada, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente, según el artículo 18 de la LIS. Además, en el territorio debe aplicarse un impuesto análogo y no ser un paraíso fiscal. La valoración de si existe tal prestación de servicios es una cuestión de hecho que corresponde a la Administración.
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