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A worker seconded to Paraguay inquires whether they can apply the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) indicates that Spanish tax residency must first be established, and the work must meet specific requirements regarding the recipient entity and the nature of taxation in the destination country.
Cuestión planteada Si procede la aplicación de la exención del artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, el trabajador debe ser residente fiscal en España y realizar los trabajos efectivamente en el extranjero. Los trabajos deben dirigirse a una entidad no residente o establecimiento permanente, lo que en grupos de empresas requiere que el servicio sea intragrupo y produzca una ventaja a la entidad no residente. Además, en el país de destino debe aplicarse un impuesto similar al IRPF y no ser un paraíso fiscal. En el caso de Paraguay, al no haber convenio de doble imposición, debe probarse la existencia de un impuesto análogo.
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