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A company asks whether employees sent to Algeria can benefit from the exemption under article 7.p) of the LIRPF. The DGT explains that the exemption applies only if the work is carried out for a non-resident entity or a foreign permanent establishment, meeting intragroup service requirements.
Cuestión planteada Residencia fiscal de los empleados desplazados entre septiembre de 2014 y junio de 2016. En el supuesto de residencia fiscal en España, si procede la aplicación de la exención establecida en la letra p) del artículo 7 de la Ley del IRPF, tanto sobre el salario como sobre el complemento adicional, y forma de cálculo. Compatibilidad de esta exención con lo establecido en el artículo 9.A.3.a) del Reglamento del IRPF.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y para una entidad no residente o establecimiento permanente en el extranjero. En casos de servicios intragrupo, debe existir una ventaja o utilidad para la entidad no residente, conforme al artículo 16.5 del TRLIS. Las actividades que la matriz realiza únicamente por sus intereses como accionista no se consideran servicios intragrupo. Si el beneficiario del trabajo es una entidad residente en España, no procede la exención.
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