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A worker asks whether they can apply the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF) for temporarily working in France for their own company's plant. The Directorate General for Taxes (DGT) explains the requirements for the exemption and how to determine if the work is performed for a non-resident entity in cases involving related-party relationships.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas y forma de cálculo de la renta exenta.
Para aplicar la exención, 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 producir una ventaja o utilidad a la entidad no residente, considerándose servicio intragrupo si una empresa independiente habría pagado por él. La exención se aplica a las retribuciones devengadas durante los días de estancia y a las retribuciones específicas, con un límite de 60.100 euros anuales. El cálculo de la parte no específica se realiza mediante un reparto proporcional según los días del año.
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