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A company enquired whether employees seconded abroad to provide compliance and data protection services to other group entities could qualify for the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that for the exemption to apply, the work must be performed for a non-resident entity and must constitute an intra-group service that provides an advantage or utility to the recipient entity.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. En supuestos de grupos, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente, según el artículo 18 de la LIS. No se considera servicio intragrupo si la actividad se realiza por intereses propios de la matriz (como accionista) sin que una empresa independiente pagaría por ella. Además, el país de destino debe aplicar un impuesto similar al IRPF y no ser paraíso fiscal.
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