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A Spanish resident working for a Spanish company who sends an employee to Mauritania asks whether the foreign earnings exemption applies. The DGT states that the exemption requires specific conditions regarding the nature of intragroup services and the tax status of the destination country.
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.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente. Si la entidad destinataria está vinculada a la empleadora, el servicio debe producir una ventaja o utilidad a la entidad no residente, considerándose servicio intragrupo si una empresa independiente habría pagado por él. 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 Mauritania, al no haber convenio con España, la existencia de dicho impuesto debe acreditarse como cuestión de hecho.
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