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V0332-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

UK national can opt for special tax regime under Article 93 of LIRPF if working in Spain

A UK national resident in Israel asks whether they can apply the special tax regime for workers relocated to Spain upon employment by a Spanish company. The DGT states this is possible if the individual has not been a tax resident in the past ten years, the relocation is due to a labour contract and no permanent establishment is established.

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Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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