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A company asks whether four employees working abroad in European subsidiaries can benefit from the foreign work exemption. The DGT states that the President is ineligible due to his management duties, while the others depend on whether the services are intragroup services reporting profit to the subsidiary.
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.
La exención del artículo 7.p) de la LIRPF no se aplica a las retribuciones de administradores cuyas funciones sean de dirección, gestión, administración y representación, ya que su vínculo es mercantil y no laboral. Para el resto de trabajadores, los servicios deben realizarse para una entidad no residente y constituir un servicio intragrupo que produzca una ventaja o utilidad a la entidad destinataria. Las actividades realizadas por la matriz en su interés como accionista (como auditorías exclusivas para la matriz) no se consideran servicios intragrupo.
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