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A worker who travels regularly to Italy to work for a subsidiary of the same corporate group asks whether they can apply for the exemption for work performed abroad. The DGT indicates that for this to apply, the work must constitute an intra-group service that provides an advantage or benefit to the non-resident entity.
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 para una entidad no residente o un establecimiento permanente. Si la entidad está vinculada a la empleadora, debe existir un servicio intragrupo que produzca una ventaja o utilidad a la entidad destinataria, 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. La valoración de si existe tal prestación es una cuestión de hecho que corresponde a la Administración.
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