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A worker temporarily seconded to the United Kingdom by their Spanish company asks whether they can apply the exemption under Article 7(p) of the Personal Income Tax Law (LIRPF). The Directorate General for Tax (DGT) states that for this to apply, the work must be performed for a non-resident entity and, if it is a related party, it must be proven that the service provides an advantage or benefit to the recipient entity.
Cuestión planteada Si resulta aplicable la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente. Si la entidad es vinculada, el servicio debe ser una prestación intragrupo que produzca una ventaja o utilidad a la entidad destinataria, según el artículo 18 de la LIS. No se considera servicio intragrupo aquel realizado por intereses de la matriz o estructura jurídica. Finalmente, el país debe tener un impuesto análogo y convenio de intercambio de información con España.
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