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V0466-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Partial taxation under special and general IRPF regimes not allowed

A displaced worker inquired whether they could apply the special regime under article 93 of the IRPF law for their first job and the general regime for a second job. The DGT responded that the regime cannot be chosen based on income type, and a single tax return must be filed.

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2026-02-27PublishedPublished 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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