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The Spanish Tax Agency (DGT) has addressed whether employees temporarily transferred to Portugal qualify for the personal income tax (IRPF) exemption for work performed abroad. The DGT specifies that this requires physical relocation, that the work is performed for a non-resident entity or a permanent establishment abroad, and that the destination country applies an analogous tax and is not a tax haven.
Question posed In relation to the income paid to employees temporarily transferred to Portugal, whether the requirements for the application of the exemption provided for in letter p) of article 7 of Law 35/2006, on Personal Income Tax, are met.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero, con el centro de trabajo fijado fuera de España. El destinatario debe ser una entidad no residente o un establecimiento permanente en el extranjero; si es una entidad vinculada, el servicio debe producir una ventaja o utilidad a la entidad destinataria según el artículo 18 de la LIS. Finalmente, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal.
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