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A worker posted to Germany inquires whether they can apply for the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that to qualify, the work must be effectively performed abroad, for a non-resident entity, and in a country with an analogous tax system that is not a tax haven.
Question raised Whether the exemption provided for in Article 7 p) of the Personal Income Tax Law is applicable to you.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero, con el centro de trabajo fijado fuera de España. El destinatario debe ser una entidad no residente o un establecimiento permanente en el extranjero. Si la entidad es vinculada, el servicio debe producir una ventaja o utilidad a la entidad destinataria, conforme al artículo 18 de la LIS. Finalmente, el país debe tener un impuesto análogo y no ser paraíso fiscal.
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