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A company has enquired whether its employees seconded to Andorra may qualify for the exemption on income from work performed abroad and whether withholding tax must be applied. The DGT indicates that the exemption applies if the legal requirements are met and, if so, there is no obligation to withhold tax on the exempt portion.
Cuestión planteada Si resulta de aplicación la exención prevista en la letra p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas y, en caso afirmativo, la consultante no tiene obligación de practicar retención sobre los rendimientos exentos.
Para aplicar la exención del artículo 7.p) de la LIRPF, los trabajos deben realizarse efectivamente en el extranjero para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal. En el caso de Andorra, el requisito del convenio con cláusula de intercambio de información se entenderá cumplido a partir del ejercicio 2017. Si la exención es aplicable, no existe obligación de practicar retención sobre los rendimientos exentos, respetando el límite de 60.100 euros anuales.
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