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A worker relocated to various subsidiaries of a multinational group asks whether he can benefit from the exemption for work abroad. The DGT states that the exemption applies only if the work is carried out for a non-resident entity and constitutes an intragroup service that generates a benefit or utility to the recipient entity.
Cuestión planteada Aplicación de la exención establecida 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, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. Si la entidad destinataria está vinculada a la empleadora, el servicio debe producir una ventaja o utilidad a la entidad no residente según el artículo 18 de la LIS. Además, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza idéntica o análoga 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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