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A company inquired whether employees seconded abroad to perform maintenance or development tasks for other group companies can benefit from the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the exemption depends on the work being performed for a non-resident entity and the fulfillment of intra-group service requirements.
Question raised In relation to the work performed by the applicant's employees during their travel abroad within the scope of the indicated operations, whether the exemption provided for in letter p) of Article 7 of the Personal Income Tax Law is applicable.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el exterior. Si la entidad destinataria está vinculada, el servicio debe producir una ventaja o utilidad a la entidad no residente según el artículo 18 de la LIS. No se aplicará la exención a la parte de los servicios intragrupo que se correspondan con 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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