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V0897-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Displaced worker must file Model 100 if earning income from permanent economic activities in Spain

A displaced worker under the special IRPF regime asks which form to file after registering as self-employed in Spain. The DGT states that earning income from economic activities constitutes exclusion from the special regime and requires filing Model 100.

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2014-04-01PublishedPublished 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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