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A worker seconded to Portugal for a company within a corporate group has enquired whether they can apply for the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate-General for Taxes (DGT) indicates that for this to apply, the work must be effectively carried out abroad for a non-resident entity, meeting the intra-group service requirements set out in the Corporate Tax Act.
Question posed: Whether the exemption provided in Article 7 p) of Law 35/2006 on Personal Income Tax is applicable.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad es vinculada, el servicio debe producir una ventaja o utilidad a la entidad no residente, cumpliendo los requisitos de servicios intragrupo de la LIS. Además, en el país de destino debe aplicarse un impuesto de naturaleza similar y no ser un paraíso fiscal. La exención no se aplica a la parte de los servicios que corresponda a prestaciones realizadas para la entidad española.
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