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A worker posted to Honduras for a Spanish entity asks whether the exemption for foreign work applies. The DGT states that the exemption applies only if it can be demonstrated that the work is carried out for a non-resident entity or a permanent establishment and that the country has a tax similar to the Spanish personal income tax.
Cuestión planteada - Residencia fiscal del consultante.
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 el destinatario es una entidad vinculada, el servicio debe producir una ventaja o utilidad para dicha entidad, cumpliendo los requisitos de servicios intragrupo. Además, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. En el caso de Honduras, al no haber convenio con España, la existencia de un impuesto análogo debe probarse de hecho.
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