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A ship maintenance company has enquired whether its employees deployed to vessels in international waters can claim the exemption for work performed abroad. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the requirements for displacement are met, the work is performed for a non-resident entity, and the destination country is not a tax haven.
Cuestión planteada Si, sobre los rendimientos del trabajo que satisface la consultante a sus trabajadores desplazados, resulta de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas, y, en caso afirmativo, no existe obligación de retener sobre los rendimientos exentos de tributación.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajo debe realizarse efectivamente en el extranjero y para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. El país donde se realicen los trabajos debe tener un impuesto análogo al español y no ser un paraíso fiscal, cumpliéndose este requisito si existe convenio de doble imposición con cláusula de intercambio de información. Si la exención es aplicable, no existe obligación de practicar retención sobre las rentas exentas, con un límite de 60.100 euros anuales.
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