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A company has requested clarification on whether the salaries and allowances of employees seconded to the United Arab Emirates are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption for work performed abroad does not apply if the work benefits the Spanish company itself, although subsistence allowances may be exempt subject to certain limits.
Cuestión planteada Si, durante el período de desplazamiento, la nómina y las dietas percibidas por los trabajadores desplazados están exentas de tributación en el Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen para una entidad no residente o un establecimiento permanente en el extranjero. Si el desplazamiento tiene fines comerciales para la propia empresa española, no se cumple este requisito. Respecto a las dietas, estas pueden estar exentas si compensan gastos de manutención y estancia dentro de los límites cuantitativos del RIRPF y el trabajador se desplaza fuera de su centro habitual.
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