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An employee of a Spanish hotel group who travels weekly to Portugal to manage operations asks whether the exemption under article 7 p) of the LIRPF applies. The DGT states that for the exemption to apply, the work must be genuinely carried out abroad and must constitute an intragroup service that provides a benefit or advantage to the non-resident entity.
Cuestión planteada Aplicación de la exención regulada en el artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, a las retribuciones señaladas.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad es vinculada, el servicio debe producir una ventaja o utilidad a la destinataria, conforme al artículo 18 de la LIS. Las actividades de gestión, control presupuestario o personal suelen considerarse servicios intragrupo. La exención se aplica a los rendimientos devengados durante los días de estancia y a las retribuciones específicas, con un límite de 60.100 euros anuales.
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