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A worker resident in Spain provides IT consultancy services to European subsidiaries of his group. The query is whether he can claim the exemption under article 7.p) of the LIRPF and whether retention is required on such income.
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. En caso afirmativo, si el pagador del salario no debe efectuar retención sobre las remuneraciones salariales que estén exentas.
La exención requiere que los trabajos se realicen efectivamente en el extranjero, para una entidad no residente o establecimiento permanente, y en un país con impuesto análogo que no sea paraíso fiscal. En servicios intragrupo, debe existir una ventaja o utilidad para la entidad no residente según el TRLIS. La exención tiene un límite de 60.100 euros anuales y, de aplicarse, no hay obligación de practicar retención sobre las rentas exentas.
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