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V0420-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Workers displaced under impatriado regime taxed by ITSGF by real obligation

The DGT confirms that contributors to the special regime of displaced workers (impatriados) who are subject to IRNR must also pay the ITSGF by real obligation, due to the normative linkage between the ITSGF and the Wealth Tax taxpayer.

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2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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