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A worker sent to India for technical assistance asks whether foreign work exemption applies. The DGT states that exemption applies only if services are rendered to a non-resident entity or a foreign permanent establishment, provided group service conditions are met where a link exists.
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.
La exención del artículo 7.p) de la LIRPF exige que los trabajos se realicen efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. Si la entidad destinataria está vinculada a la empleadora, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente, según el artículo 16.5 del TRLIS. Además, el país de destino debe aplicar un impuesto análogo al IRPF y no ser un paraíso fiscal. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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