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A worker with an Spain-based contract who frequently travels abroad as Global Director asks whether the exemption under paragraph p) of Article 7 of the LIRPF applies. The DGT states that the exemption applies only if the work is genuinely carried out abroad for a non-resident entity or permanent establishment, in countries with analogous taxes, excluding tax havens.
Cuestión planteada Si le resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, 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. Si el servicio es intragrupo, debe producir una ventaja o utilidad a la entidad no residente según la LIS. No se podrá aplicar la exención a la parte de los servicios realizados en el extranjero que corresponda a servicios prestados a la propia sociedad española. Además, el país de destino debe tener un impuesto análogo y no ser paraíso fiscal.
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