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A consultancy asks whether employees working abroad for international group offices in administration or HR can benefit from exemption under article 7 p) of the IRPF law. The DGT states that exemption applies only if services are genuinely rendered abroad, to a non-resident entity, in a country with an analogous tax system, not a tax haven, and if the activity constitutes a group service that provides benefit or utility to the recipient entity.
Cuestión planteada Respecto a las remuneraciones de dichos empleados de la consultante por los servicios prestados a las oficinas internacionales durante sus desplazamientos al extranjero, si les resulta de aplicación la exención regulada en el artículo 7 p) 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 establecimiento permanente en el extranjero. Si la entidad destinataria está vinculada, se debe cumplir el artículo 18.5 de la LIS, verificando que el servicio produzca una ventaja o utilidad a la entidad no residente. Las actividades de servicios administrativos, financieros o de gestión de personal suelen considerarse servicios intragrupo, pero las actividades realizadas por la matriz por sus propios intereses como accionista no lo son. Finalmente, debe aplicarse un impuesto de naturaleza idéntica o análoga en el país de destino y este no puede ser un paraíso fiscal.
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