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A Spanish company asks whether sending employees to Austria for training under an agreement to expand a service qualifies for exemption from foreign work tax. The DGT replies that it does not apply because the work is not performed for a non-resident entity or a foreign permanent establishment.
Cuestión planteada Conocer si los trabajos derivados de dicho desplazamiento al extranjero se pueden considerar trabajos realizados en el extranjero a efectos de la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una empresa no residente o un establecimiento permanente en el extranjero. Aunque el desplazamiento físico a Austria cumpla el requisito de ubicación del centro de trabajo, el motivo del desplazamiento (recibir formación para expandir un servicio en España) no implica que el trabajo se preste para la entidad no residente. Por tanto, no se cumplen los requisitos legales para la exención.
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