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A resident employee in Spain who travels abroad seeks clarification on whether they can apply the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) explains that for this to apply, the work must be performed for a non-resident entity and constitute an intra-group service that provides an advantage or benefit to the recipient entity.
Question raised Whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad destinataria está vinculada, el servicio debe producir una ventaja o utilidad a dicha entidad, cumpliendo los requisitos de la LIS. No se consideran servicios intragrupo las actividades que la matriz realiza por su interés como accionista, como costes de estructura jurídica o auditorías realizadas exclusivamente en interés de la matriz. La exención solo aplica a la parte de la retribución correspondiente a los países donde se cumplan los requisitos de tributación y no sean paraísos fiscales.
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