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The DGT confirms that employees seconded to Germany for machinery setup may benefit from the exemption under Article 7(p) of the LIRPF if the work is carried out for a non-resident entity and territorial and economic thresholds are met.
Question posed In relation to the remuneration received by personnel seconded to Germany, whether the exemption regulated in Article 7 p) of the Personal Income Tax Law is applicable.
La exención requiere que el trabajo se realice efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. En casos de subcontratación, el requisito se cumple si el destinatario final del servicio es la entidad no residente. No es necesario que los rendimientos tributen en el país de destino, bastando con que exista un convenio de intercambio de información. La exención incluye las retribuciones específicas y los días de viaje (llegada y partida), con un límite de 60.100 euros anuales.
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