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An employee of a Spanish company asks whether the exemption for work done in the United States during a 10-day workshop applies. The DGT states it cannot determine if the exemption applies as the beneficial recipient of the services is not specified.
Cuestión planteada Si, por dicho desplazamiento a Estados Unidos, tiene derecho a la aplicación de la exención regulada en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajo debe realizarse para una empresa o entidad no residente en España o un establecimiento permanente en el extranjero. El desplazamiento físico fuera de España es un requisito, pero no basta; es necesario identificar al beneficiario efectivo de los servicios. En cuanto al país, basta con que exista un impuesto de naturaleza similar y que no sea paraíso fiscal, requisito que cumple Estados Unidos por tener convenio de intercambio de información con España.
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