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A Spanish engineer asks whether his annual three-day trips to Germany for work meetings qualify for exemption under article 7 p) of the IRPF law. The DGT states that, as a linked operation, it must be verified that the intragroup services generate an advantage or profit for the non-resident entity under Corporate Tax regulations.
Cuestión planteada Si la actividad desarrollada en Alemania es susceptible de la aplicación de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente. En supuestos de empresas vinculadas, el servicio debe producir una ventaja o utilidad a la entidad destinataria, lo que implica que una empresa independiente estaría dispuesta a pagar por dicha actividad. Las actividades realizadas por una matriz debido a sus intereses como accionista no se consideran servicios intragrupo. La parte de los servicios que corresponda a la entidad española no estará amparada por la exención.
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