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A company has requested clarification on whether an employee seconded to a subsidiary in Morocco can benefit from the personal income tax (IRPF) exemption for work performed abroad. The Directorate General for Taxes (DGT) states that to qualify for this exemption, requirements regarding physical displacement must be met, the work must be performed for a non-resident entity, and the destination country must have an analogous tax system and not be classified as a tax haven.
Question raised: Whether the exemption provided for in letter p) of Article 7 of Law 35/2006 on Personal Income Tax is applicable.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. Si la entidad destinataria está vinculada, el servicio debe constituir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente. Además, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. En el caso concreto, la aplicación dependerá de que se verifique la existencia de dicha prestación de servicios intragrupo.
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