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A company asked whether Spanish workers sent to Ireland to provide services to the group's parent company can benefit from the foreign work exemption. The DGT explains that the exemption applies only if the service is an intragroup service generating profit for a non-resident entity and territorial and economic thresholds are met.
Cuestión planteada 1.- Si resulta de aplicación la exención del artículo 7 p) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y si la consultante no tendrá obligación de practicar retención a cuenta sobre los rendimientos exentos.
La exención del artículo 7 p) de la LIRPF requiere que los trabajos se realicen efectivamente en el extranjero para una entidad no residente o establecimiento permanente. En servicios intragrupo, debe verificarse que la actividad produzca una ventaja o utilidad a la entidad destinataria, conforme al artículo 18 de la LIS. Además, debe aplicarse un impuesto análogo en el país de destino y este no puede ser un paraíso fiscal. Si se cumplen estos requisitos, no existe obligación de practicar retención sobre los rendimientos exentos, con un límite de 60.100 euros anuales.
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