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A chartering company has enquired whether its employees working on an offshore platform in Angola can benefit from the tax exemption for work performed abroad. The Directorate General for Taxes (DGT) states that the exemption depends on meeting specific requirements regarding the recipient entity, the existence of a similar tax in the destination country, and ensuring the country is not a tax haven.
Cuestión planteada Si resulta aplicable la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, si no existe obligación de practicar retención a cuenta sobre los rendimientos exentos.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen para una entidad no residente y que en el país de destino se aplique un impuesto de naturaleza idéntica o análoga al IRPF, sin ser paraíso fiscal. No es necesario que los rendimientos hayan tributado efectivamente en el extranjero. Si la exención es aplicable y la retención es exigible por la Agencia Estatal, no existe obligación de practicar retención sobre las rentas exentas.
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