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A worker from a Spanish company travelling to Pakistan inquires whether they can apply the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) states that for this to apply, the work must be performed for a non-resident entity or constitute an intra-group service that provides a benefit to the non-resident entity.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley 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 un 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 no residente, según el artículo 18 de la LIS. Además, en el territorio donde se realicen los trabajos debe aplicarse un impuesto de naturaleza similar y no ser un paraíso fiscal. La parte de los servicios que se corresponda con prestaciones a la entidad española no estará amparada por la exención.
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