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MEDIUM
FISCAL

End of employment leads to exclusion from special tax regime

V0473-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0473-25
Published
25 Mar 2025

Summary

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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