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V1034-23 ·26 April 2023 ·consulta-vinculante Medium impact
FISCAL

Dismissal due to force majeure does not exclude startup special regime if a new employment is started

A consultant asks whether losing the job that caused their displacement or securing a new position with another company would prevent them from applying for the startup special regime. The DGT responds that temporary unemployment caused by circumstances beyond the taxpayer's control is not incompatible with the regime if a new qualifying employment relationship is subsequently established.

In 6 key points

How it affects those involved

The temporary unemployment resulting from circumstances beyond the employee's control does not bar eligibility for the startup special regime, provided a new qualifying employment relationship is established.

Lifecycle

2023-04-26PublishedPublished 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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