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A multinational company asks whether its workers deployed in Europe can claim IRPF exemption for foreign work. The DGT states that the exemption applies if the conditions of physical relocation, non-resident recipient, and fiscal territoriality are met.
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 y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero, con el centro de trabajo fijado fuera de España. El destinatario del servicio debe ser una entidad no residente o un establecimiento permanente en el extranjero; si es una prestación intragrupo, el servicio debe producir una ventaja o utilidad al destinatario según el Impuesto sobre Sociedades. Además, en el territorio extranjero debe aplicarse un impuesto análogo al IRPF y no ser un paraíso fiscal. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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