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A company asked whether its workers sent abroad to install machinery or provide intragroup services could benefit from the exemption under IRPF article 7 p). The DGT clarifies that the exemption depends on meeting specific conditions, particularly that the work is carried out for a non-resident entity or a foreign permanent establishment.
Cuestión planteada 1) Si resulta aplicable la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas en:
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, el servicio debe producir una ventaja o utilidad a la entidad no residente para considerarse servicio intragrupo. Además, el país de destino debe tener un impuesto similar al IRPF y no ser un paraíso fiscal. Si la exención es aplicable, no existe obligación de practicar retención sobre la parte exenta, con un límite de 60.100 euros anuales.
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