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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 entidad no residente o un establecimiento permanente en el extranjero. Aunque el desplazamiento físico a Estados Unidos cumple el requisito de ubicación temporal, la información aportada no permite determinar si el trabajo se prestó para una entidad no residente o si existe un servicio intragrupo que produzca utilidad a dicha entidad. El requisito de que en el país se aplique un impuesto análogo se considera cumplido en Estados Unidos por la existencia de convenio de intercambio de información.
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