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A company asks whether workers sent to the U.S., Canada and Mexico can benefit from the foreign work exemption. The DGT states that the exemption applies only if the work is carried out for a non-resident entity or a permanent establishment and meets intragroup services requirements.
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, deben cumplirse tres requisitos: que los trabajos se realicen efectivamente en el extranjero, que se realicen para una entidad no residente o establecimiento permanente en el extranjero, y que en dicho territorio se aplique un impuesto análogo y no sea paraíso fiscal. En supuestos de grupos de empresas, el servicio debe producir una ventaja o utilidad a la entidad no residente según el artículo 16.5 del TRLIS. Si el servicio es para la entidad española, no procede la exención. El límite máximo de la exención es de 60.100 euros anuales.
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