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A wind maintenance company asks whether its technicians deployed abroad can claim the exemption under article 7.p) of the IRPF law. The DGT states that the exemption applies if the work is carried out for non-resident entities in countries with taxes analogous to IRPF or double taxation agreements.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas sobre los rendimientos del trabajo percibidos por los técnicos desplazados al extranjero por la consultante.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente en el exterior. El territorio donde se realicen los trabajos debe tener un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. Se considera cumplido este último requisito si existe un convenio para evitar la doble imposición con cláusula de intercambio de información. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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