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A Spanish resident auditor asks whether she can claim IRPF exemption for monthly trips to audit foreign group subsidiaries. The DGT states that exemption only applies if the work constitutes genuine intragroup services that provide a benefit or utility to the foreign entity.
Cuestión planteada Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, 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 entidad no residente o un establecimiento permanente. Si la entidad está vinculada, el servicio debe producir una ventaja o utilidad a la entidad destinataria, según el artículo 16.5 del TRLIS. Las actividades realizadas por una matriz por sus propios intereses como accionista, como auditorías que solo interesan a la matriz, no se consideran servicios intragrupo. La exención se aplicará solo a los días de estancia en países con impuesto análogo y que no sean paraísos fiscales.
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