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A Spanish company has inquired whether its employees, seconded to France to perform IT and procurement tasks for the group, qualify for the tax exemption for work performed abroad. The Directorate General for Taxes (DGT) indicates that the exemption depends on the work being performed for a non-resident entity and that the intra-group service must provide a benefit to the recipient entity.
Question raised: Whether the exemption provided for in letter p) of article 7 of the Tax Law is applicable.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el extranjero. Si el servicio es intragrupo, debe producir una ventaja o utilidad a la entidad no residente según el artículo 18 de la LIS. No se podrá aplicar la exención a la parte de los servicios intragrupo que corresponda a servicios prestados a la propia sociedad española. Además, el país de destino debe tener un impuesto análogo y no ser paraíso fiscal.
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