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A company asks whether salaries paid to employees sent abroad to install or repair machinery are exempt from IRPF, whether the customers are foreign or linked. The DGT responds that exemption is possible if the conditions of physical relocation, recipient being a non-resident, and taxation in the destination country are met.
Cuestión planteada Si resulta de aplicación la exención regulada en el artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, respecto a las retribuciones devengadas por los empleados de la consultante por los mencionados servicios que realizan en el extranjero para clientes no residentes en España y no vinculados, así como para clientes no residentes en España que se encuentran vinculados con la consultante.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero con centro de trabajo temporal fuera de España. El destinatario debe ser una entidad no residente o un establecimiento permanente en el extranjero. En caso de entidades vinculadas, el servicio debe ser un servicio intragrupo que produzca una ventaja o utilidad a la entidad destinataria según la LIS. Finalmente, en el país de destino debe aplicarse un impuesto análogo al IRPF y no ser un paraíso fiscal.
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