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A company has requested clarification regarding the application of the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF) for employees seconded abroad. The Directorate General for Taxes (DGT) clarifies that, in addition to Spanish tax residency and physical displacement, the work must be performed for a non-resident entity or a permanent establishment abroad, specifically analysing the case of intra-group services.
Cuestión planteada Aplicación de la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas en los dos supuestos indicados.
Para aplicar la exención, el trabajador debe ser residente fiscal en España y realizar los trabajos efectivamente en el extranjero. El destinatario del trabajo debe ser una entidad no residente o un establecimiento permanente en el extranjero; si es una empresa vinculada, debe acreditarse que el servicio es intragrupo y produce una ventaja o utilidad al destinatario. Finalmente, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal.
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