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A Spanish company asked whether its employees working abroad may benefit from exemption under letter p) of article 7 of the LIRPF. The DGT responds that this is possible if the work is carried out for a non-resident entity or a permanent establishment, group services rules are met, and the destination country is not a tax haven.
Cuestión planteada Aplicación de la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, sobre los rendimientos del trabajo satisfechos por la consultante a sus empleados desplazados al extranjero.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el extranjero. Si el destinatario es una entidad vinculada, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad destinataria según el TRLIS. Además, en el territorio de realización debe aplicarse un impuesto análogo al IRPF y no ser un paraíso fiscal. La exención tiene un límite de 60.100 euros anuales y se aplica a retribuciones específicas y a la parte proporcional de las no específicas por los días de estancia.
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