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A company asks whether temporarily assigned staff can benefit from the exemption under article 7.p) of the LIRPF. The DGT states that such exemption applies only if the work is genuinely carried out abroad, for a non-resident entity, in countries with analogous taxes, excluding tax havens.
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 requiere que los trabajos se realicen efectivamente en el extranjero, con el centro de trabajo fijado temporalmente fuera de España. Si el destinatario es una entidad vinculada, el servicio debe ser intragrupo, produciendo una ventaja o utilidad a la entidad no residente, como ocurre con servicios administrativos o de gestión de personal. Finalmente, debe aplicarse en el país de destino un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal.
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