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V0275-14 ·5 February 2014 ·consulta-vinculante Medium impact
Tax

Special regime for displaced workers does not extend to spouse or children

The DGT responds that the special regime under the Income Tax Law for displaced workers is personal and does not extend to other members of the family unit.

In 6 key points

How it affects those involved

The personal nature of the special regime for displaced workers means that spouses and children are not covered under it.

Lifecycle

2014-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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