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A worker posted to France and Austria for training asks whether the foreign work exemption from income tax applies. The DGT states that the exemption applies only if the service is an intragroup arrangement that provides a benefit or advantage to the non-resident entity.
Cuestión planteada Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente. Si la entidad es vinculada, el servicio debe ser una prestación intragrupo que produzca una ventaja o utilidad a la entidad destinataria, según el artículo 16.5 del TRLIS. No se considera servicio intragrupo la actividad que un miembro del grupo realiza por sus propios intereses como accionista. Además, en el país de destino debe aplicarse un impuesto de naturaleza similar y no ser un paraíso fiscal.
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