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V0473-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

End of employment leads to exclusion from special tax regime

The consultant asks whether they can continue taxing under the special regime for displaced persons after ending their employment in Spain. The DGT responds that, without starting a new activity meeting the requirements, exclusion from the regime is necessary.

In 6 key points

Lifecycle

2025-03-25PublishedPublished 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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