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The DGT confirms that exemption for foreign work applies only if the service provides a benefit or utility to the non-resident entity in accordance with corporate tax regulations.
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 del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. 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 16.5 del TRLIS. Además, en el país de destino debe aplicarse un impuesto análogo al IRPF y no ser un paraíso fiscal. La parte de los servicios intragrupo que corresponda a la entidad española no estará amparada por la exención.
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