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An employee seconded to the United States by her Spanish company inquired whether she could apply for the exemption for work performed abroad. The Directorate General of Taxes (DGT) indicates that for this to apply, the work must be performed for a non-resident entity or a permanent establishment abroad, meeting the requirements for intra-group services.
Question raised Whether the exemption provided for in letter p) of Article 7 of the Personal Income 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 la entidad destinataria está vinculada a la empleadora, debe existir una prestación de servicios intragrupo que produzca una ventaja o utilidad a la entidad no residente, según el artículo 18 de la LIS. Además, en el territorio extranjero debe aplicarse un impuesto de naturaleza idéntica o análoga y no ser un paraíso fiscal.
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