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A company asks whether its employees deployed abroad can benefit from exemption under article 7.p) of the LIRPF, both for external clients and for group subsidiaries. The DGT responds that exemption is possible if the conditions for effective performance of work are met, the recipient is a non-resident entity (considering intragroup services under the TRLIS), and the destination country is not a fiscal haven.
Cuestión planteada A) Posibilidad de aplicar la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas en el caso de trabajadores residentes en España que la consultante desplaza al extranjero para:
La exención requiere que los trabajos se realicen efectivamente en el extranjero, con el centro de trabajo fijado temporalmente fuera de España. El destinatario debe ser una entidad no residente o un establecimiento permanente en el extranjero; en caso de servicios intragrupo, debe existir una ventaja o utilidad para la entidad destinataria según el TRLIS. Además, en el territorio de realización debe aplicarse un impuesto de naturaleza similar y no ser un paraíso fiscal. La exención es incompatible con el régimen de excesos excluidos de tributación.
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