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A company has requested clarification on whether the personal income tax (IRPF) exemption can be applied to an employee seconded to India under a specific remuneration scheme. The Directorate General for Taxes (DGT) states that the exemption requires the work to be performed for a non-resident entity or a permanent establishment abroad.
Cuestión planteada Sujeción a retención de dicha remuneración. Posibilidad de aplicar la exención prevista en el artículo 7 p) 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 efectivamente en el extranjero para una entidad no residente o un establecimiento permanente en el extranjero. Además, en el territorio de realización debe aplicarse un impuesto análogo y no ser un paraíso fiscal. La exención incluye las retribuciones específicas y la parte proporcional de las no específicas según los días de estancia, con un límite de 60.100 euros anuales.
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