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A company has enquired whether its employees seconded abroad can apply for the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that the work must be performed for a non-resident entity or a permanent establishment abroad, and that the place of work must be located outside of Spain.
Cuestión planteada Si resulta 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, el trabajo debe realizarse para una entidad no residente o un establecimiento permanente en el extranjero. No procede la exención si el trabajador presta servicios comerciales para la propia empresa residente en España, aunque esté desplazado. Además, el país de destino debe tener un impuesto similar al IRPF y no ser paraíso fiscal. La exención es incompatible con el régimen de excesos retributivos, pero compatible con el régimen general de dietas y gastos de locomoción.
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