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A worker seconded to Switzerland to provide services to a non-resident group company asks whether the exemption under Article 7.p) of the Personal Income Tax Act (LIRPF) applies. The Directorate General for Taxes (DGT) indicates that for this to be applicable, the work must be performed for a non-resident entity and meet the intra-group service requirements set out in the Corporate Tax Act.
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, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. 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. No se considera servicio intragrupo la actividad que un miembro del grupo realiza por sus propios intereses como accionista. Además, el país de destino debe aplicar un impuesto análogo al IRPF y no ser paraíso fiscal.
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