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A worker posted to the U.S. to provide services to a group company asks whether the exemption under article 7 p) of the LIRPF applies. The DGT confirms it does, if the work is genuinely carried out abroad, for a non-resident entity in a country with an information exchange agreement, with a cap of €60,100.
Cuestión planteada Partiendo de que, al residir en España más de 183 días durante el ejercicio 2014, el trabajador sería considerado residente fiscal en España por dicho período, posibilidad de aplicar la exención establecida 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, con el centro de trabajo fijado fuera de España. El destinatario debe ser una entidad no residente o un establecimiento permanente en el extranjero; si es una empresa vinculada, el servicio debe producir una ventaja o utilidad a la entidad destinataria (servicio intragrupo). Además, en el territorio de realización debe aplicarse un impuesto análogo al IRPF y no ser un paraíso fiscal. La exención se aplica a las retribuciones devengadas durante los días de estancia y a las retribuciones específicas, con un límite de 60.100 euros anuales.
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