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A director asks whether income from post-acquisition integration duties and foreign board meetings is exempt under article 7 p) of the IRPF Law. The DGT states that exemption depends on the work being genuinely performed abroad, for a non-resident entity, and in countries with an information exchange agreement.
Cuestión planteada Si a los rendimientos del trabajo obtenidos por el consultante por sus funciones como responsable de la integración post-adquisición (por las que debe viajar a Japón), así como por sus funciones efectuadas como miembro del consejo ejecutivo de la entidad alemana (por las que debe asistir a reuniones del consejo en diversos países), les es de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención requiere que los trabajos se realicen efectivamente fuera de España y para una entidad no residente o establecimiento permanente en el extranjero. En grupos empresariales, el servicio debe producir una ventaja o utilidad a la entidad no residente (servicio intragrupo). Los desplazamientos para reuniones de coordinación interna podrían no considerarse servicios intragrupo si no suponen un interés económico para la entidad no residente. El cálculo de la parte exenta se realiza mediante un reparto proporcional de los días de estancia en el extranjero, con un límite de 60.100 euros anuales.
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