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A Spanish company has requested clarification on whether employees temporarily seconded to foreign group subsidiaries can benefit from the exemption under Article 7(p) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) indicates that the exemption depends on the work being performed for a non-resident entity and that the service must constitute an intra-group provision that provides utility to the recipient entity.
Cuestión planteada Si 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 caso afirmativo, no existe obligación de retener sobre los rendimientos exentos de tributación.
Para aplicar la exención, los trabajos deben realizarse efectivamente en el extranjero y 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, según el artículo 18 de la LIS. Además, el país de destino debe tener un impuesto análogo y no ser paraíso fiscal. Si se cumplen los requisitos, no existe obligación de retener sobre los rendimientos exentos, con un límite de 60.100 euros anuales.
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