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A public business entity has requested clarification on whether its employees can apply the tax exemption under Article 7(p) of the Personal Income Tax Act (LIRPF) for business trips abroad. The Directorate General for Taxes (DGT) has ruled that these trips do not meet the requirement of providing services to a non-resident entity.
Cuestión planteada Si, a dichos empleados, les resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, el trabajo debe realizarse para una empresa o entidad no residente o un establecimiento permanente en el extranjero. En los viajes de representación comercial, no cabe considerar que los trabajos redunden en beneficio de una entidad no residente. La exención requiere que el destinatario o beneficiario efectivo del servicio sea la entidad no residente. El cumplimiento de la exención dependerá de acreditarse mediante medios de prueba válidos quién es el beneficiario efectivo de los servicios.
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