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A company inquired whether its employees seconded to China could qualify for the tax exemption for work performed abroad. The Directorate General for Taxes (DGT) clarifies that for this to apply, services must be effectively provided to a non-resident entity and, in the case of intra-group services, must provide an advantage or benefit to the recipient entity.
Cuestión planteada Si resulta aplicable la exención prevista en la letra p) del artículo 7 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La exención requiere que los trabajos se realicen físicamente en el extranjero para una entidad no residente o un establecimiento permanente. Si la entidad destinataria está vinculada a la empleadora, el servicio debe producir una ventaja o utilidad a la entidad no residente, conforme a la LIS. No se considera servicio intragrupo si la actividad se realiza por intereses propios de la matriz o holding. Además, el país debe tener un convenio de intercambio de información con España y no ser paraíso fiscal.
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