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A worker inquired whether income from services rendered in Germany for a German company could qualify for the exemption under article 7.p) of the LIRPF. The DGT states that the exemption applies only if all legal requirements are met, particularly that the recipient entity is non-resident.
Cuestión planteada En relación con los rendimientos percibidos en Alemania, si puede acogerse a 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, los trabajos deben realizarse para una entidad no residente o un establecimiento permanente en el extranjero. Se requiere el desplazamiento del trabajador y que el centro de trabajo esté fuera de España. Además, el país donde se realicen los trabajos debe tener un impuesto análogo y no ser paraíso fiscal, requisito que se cumple con Alemania. La exención dependerá de que la beneficiaria última de los servicios sea una entidad no residente en España.
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