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A query was raised regarding whether employees of a Spanish company travelling abroad can apply for the exemption under Article 7.p) of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) states that for this to apply, the work must be performed for a non-resident entity and the service must provide an advantage or benefit to said entity.
Cuestión planteada Si es aplicable la exención prevista en la letra p) del artículo 7 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 o establecimiento permanente en el exterior. En casos de servicios intragrupo, debe verificarse que el servicio produzca una ventaja o utilidad a la entidad no residente según la LIS. Los servicios realizados en el extranjero que correspondan a prestaciones para la propia sociedad española no gozan de la exención. Además, el país de destino debe tener un impuesto análogo y no ser paraíso fiscal.
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