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V0565-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Voluntary termination of employment to start a new activity does not exclude special regime

A taxpayer and their spouse, benefiting from the special regime under article 93 of the IRPF Law, inquire whether voluntarily ending their employment relationship to start a new activity as administrators results in exclusion from the regime. The DGT responds that exclusion does not occur as long as the requirements of article 93 of the IRPF Law are met for the new activity.

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2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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