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A Spanish employee working abroad for companies in the same group asks about tax exemption. The DGT states that exemption is possible if the work is carried out for non-resident entities and the intra-group services and destination country tax rules are met.
Question posed: Whether the exemption provided in Article 7 p) of Law 35/2006, on Personal Income Tax, is applicable, the method for calculating the exempt income, and whether such exempt income is subject to withholding tax.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. En servicios intragrupo, debe existir una ventaja o utilidad para la entidad no residente según la LIS. La exención se aplica a las retribuciones devengadas durante los días de estancia, incluyendo días no laborables, con un límite de 60.100 euros anuales. No habrá obligación de practicar retención sobre las rentas exentas.
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