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A Spanish Business Director asks whether he can claim exemption under article 7 p) of the LIRPF for his overseas assignments. The DGT clarifies that the exemption applies only if the work is carried out for a non-resident entity and constitutes an intragroup service that generates benefit or utility to the subsidiary.
Cuestión planteada Si le resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente. En grupos empresariales, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad destinataria, según el artículo 18 de la LIS. Las actividades realizadas por la matriz por su propio interés como accionista o para la coordinación interna del grupo no se consideran servicios intragrupo. El análisis de si el servicio es prestado depende de si una empresa independiente habría estado dispuesta a pagar por dicha actividad.
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