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An association asks whether its employees working abroad can claim the exemption under paragraph p) of Article 7 of the LIRPF. The DGT replies that it does not apply because the work is not carried out for a non-resident entity nor does it produce a benefit to it.
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 por trabajos realizados en el extranjero, es necesario que estos se presten para una empresa o entidad no residente o un establecimiento permanente en el extranjero. En el caso planteado, los servicios prestados en sedes de organizaciones internacionales no suponen la obtención de una ventaja o utilidad por parte de una entidad no residente. Al no cumplirse este requisito, la exención no es aplicable.
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