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A company has enquired whether its employees seconded to Italy to serve an Italian client can benefit from the tax exemption for work performed abroad. The Directorate General for Taxes (DGT) has ruled that, provided they are tax residents in Spain, they may apply this exemption within the legal limit.
Cuestión planteada En relación con los empleados desplazados a Italia para atender los servicios derivados de un contrato con un cliente residente en Italia, si les resulta de aplicación la exención prevista en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas y, en su caso, retención aplicable a los mismos.
Para aplicar la exención del artículo 7 p) de la LIRPF, el trabajador debe ser residente fiscal en España y realizar los trabajos para una entidad no residente o un establecimiento permanente en el extranjero. En este caso, se cumplen los requisitos al ser el destinatario de los servicios un cliente no residente en España y al tratarse de un país con convenio de intercambio de información. La exención tiene un límite de 60.100 euros anuales y es incompatible con el régimen de excesos excluidos de tributación.
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