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A company asks whether salaries of two executives posted abroad can benefit from exemption under article 7 p) of the LIRPF. The DGT states that the exemption applies only if specific conditions regarding the nature of the service and the tax regime of the destination country are met.
Cuestión planteada En relación con las remuneraciones salariales satisfechas por la consultante a ambos directivos, si les 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 y para una entidad no residente o establecimiento permanente. En grupos empresariales, el servicio debe ser intragrupo, produciendo una ventaja o utilidad a la entidad no residente según el artículo 18 de la LIS. Además, el país de destino debe tener un impuesto análogo al IRPF y no ser paraíso fiscal, cumpliéndose automáticamente si existe convenio con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales.
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