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A Spanish company asks whether income from a technician deployed abroad by a French parent company is exempt from Spanish personal income tax. The DGT states that exemption depends on the work being genuinely carried out outside Spain, for a non-resident entity, in countries with analogous taxes, excluding tax havens.
Cuestión planteada Si, a los rendimientos del trabajo percibidos por el responsable técnico durante los días en que es desplazado al extranjero por la consultante para prestar dichos servicios técnicos encargados por la matriz, les es de aplicación la exención prevista en la letra p) del artículo 7 de la Ley 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 establecimiento permanente en el exterior, y en territorios con impuestos análogos que no sean paraísos fiscales. Si el destinatario es una entidad vinculada, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente, según el artículo 18.5 de la LIS. La exención se aplicará solo a las retribuciones correspondientes a los países donde se cumplan todos los requisitos.
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