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A Spanish resident worker asks whether they can claim exemption under article 7.p) of the LIRPF for international assignments. The DGT responds that exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, not for the Spanish company itself.
Cuestión planteada Si le resulta aplicable 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, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Si el trabajador se desplaza para realizar labores comerciales en beneficio de su empresa española, no cumple el requisito. Además, en el país de destino debe existir un impuesto de naturaleza similar al IRPF y no ser un paraíso fiscal. La exención se aplicará solo a las retribuciones devengadas durante los días de estancia en el extranjero, con un límite de 60.100 euros anuales.
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