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V0424-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Workers displaced and taxed under IRNR also liable for real obligation in ITSGF

The DGT confirms that contributors under the special regime for displaced workers (impatriados) who pay IRNR must also pay real obligation tax under the ITSGF, as the law refers to the Wealth Tax regulations.

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