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A Spanish employee seconded by a Spanish company to Morocco and Madagascar asks whether the exemption under paragraph p) of Article 7 of the LIRPF applies. The DGT states that eligibility depends on whether the recipient entity is non-resident and on the tax regimes of the destination countries.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Además, en el territorio de realización debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal. En el caso de Marruecos, se cumple el requisito de convenio con cláusula de intercambio de información, mientras que para Madagascar se deberá acreditar la existencia de un impuesto similar al IRPF.
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