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A Spanish employee posted abroad by his company asks whether the exemption under article 7.p) of the Spanish Personal Income Tax Law applies. The DGT states that for the exemption to apply, the services must be rendered to a non-resident entity and constitute an intragroup service that provides a benefit or advantage to the recipient entity.
Cuestión planteada Posibilidad de aplicar la exención prevista 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, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. 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, en el territorio extranjero debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. La valoración de si existe una prestación de servicios intragrupo es una cuestión de hecho que corresponde a la Administración.
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