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V0009-24 ·12 February 2024 ·consulta-vinculante Medium impact
Tax

End of employment and start of management role does not exclude special regime under LIRPF

A UK national resident in Spain under the special regime for displaced workers ceased their employment and became an administrator of their own company. The DGT asks whether this change in activity results in exclusion from the special regime under Article 93 of the LIRPF.

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2024-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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