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An executive residing in Spain and working for a French company (within the same group) inquires whether they can apply for the exemption for work performed abroad. The DGT indicates that the exemption depends on the services being deemed as provided to the non-resident entity and the fulfillment of intra-group service requirements.
Cuestión planteada En relación con sus declaraciones por el Impuesto sobre la Renta de las Personas Físicas correspondientes a los períodos impositivos 2016 y siguientes, si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto, y forma de cálculo de la renta exenta.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero para una entidad no residente o un establecimiento permanente. En supuestos de grupos, debe verificarse que el servicio produzca una ventaja o utilidad a la entidad no residente según el artículo 18 de la LIS. La exención se aplica a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales. Para el cálculo de la parte no específica, se debe usar un criterio de reparto proporcional según el número de días del año.
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