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A worker on a Spanish contract is seconded to work for a subsidiary in the Netherlands and asks whether the foreign work exemption applies. The DGT states that the exemption applies only if the service is considered intragroup and produces an advantage or benefit 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 y para una entidad no residente o establecimiento permanente. En casos de empresas vinculadas, debe existir un servicio intragrupo que aporte una ventaja o utilidad a la entidad destinataria, según el artículo 16.5 del TRLIS. Si la actividad se realiza solo por intereses de la matriz como accionista, no se considera servicio intragrupo. Además, el país de destino debe tener un impuesto similar al IRPF y no ser paraíso fiscal.
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