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A company has enquired whether it can apply the Personal Income Tax (IRPF) exemption for an employee seconded to Colombia. The Directorate General for Taxes (DGT) indicates that to qualify for this exemption, the work must be performed for a non-resident entity or a permanent establishment abroad, rather than for the Spanish company itself.
Cuestión planteada Si procede la aplicación de la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, el trabajo debe realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Si el trabajador desarrolla funciones en interés de la propia empresa residente en España, no se cumple este requisito. La exención es posible si el trabajador presta servicios a cambio de una contraprestación pactada con un tercero no residente. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero, basta con que exista un impuesto análogo y convenio de intercambio de información.
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