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A Spanish resident asks whether they can claim exemption under article 7.p) of the LIRPF for a two-month trip to Bolivia. The DGT states that the exemption applies only if the work is genuinely carried out abroad, for a non-resident entity (or through valid intragroup services), in a country with a similar tax regime, not a tax haven.
Cuestión planteada Si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse físicamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad es vinculada, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la destinataria, según el artículo 16.5 del TRLIS. Además, el país de destino debe tener un impuesto análogo y no ser paraíso fiscal, cumpliéndose este último punto si existe convenio de doble imposición con 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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