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An NGO asks whether workers posted abroad can benefit from exemption under article 7.p) of the IRPF Law and whether the entity must withhold tax. The DGT explains that exemption requires work being carried out for a non-resident entity or a foreign permanent establishment, the existence of a similar tax in the destination country, and that it is not in a tax haven.
Cuestión planteada Aplicación de la exención establecida en la letra p) del artículo 7 de la Ley del IRPF y no obligación de retener por parte de la consultante sobre los rendimientos exentos.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente o un establecimiento permanente en el extranjero. Si la entidad destinataria está vinculada, el servicio debe producir una ventaja o utilidad a dicha entidad (interés económico). Además, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. Sobre la retención, no existe obligación de practicarla sobre las rentas que resulten exentas.
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