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A company has enquired whether employees seconded to Uruguay may qualify for the personal income tax (IRPF) exemption for work performed abroad. The Directorate General of Taxes (DGT) states that the work must be performed for a non-resident entity and that the territory must meet specific taxation requirements and international treaty criteria.
Question raised In relation to the workers seconded abroad by the applicant for the provision of the aforementioned services, whether the exemption provided for in Article 7 p) of the Personal Income Tax Law is applicable.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajo debe realizarse efectivamente en el extranjero para una empresa o entidad no residente o un establecimiento permanente en el exterior. El destinatario o beneficiario del trabajo debe ser la entidad no residente. Además, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal, cumpliéndose este punto si existe convenio de doble imposición con cláusula de intercambio de información.
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