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V1053-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Voluntary termination of employment does not exclude special tax regime

The consultant asks whether leaving their original contract to sign a new one with a different Spanish company would result in losing the special tax regime for displaced workers. The DGT responds that this change does not lead to exclusion from the regime.

In 6 key points

How it affects those involved

Workers displaced to Spain retain access to the special tax regime even if they voluntarily terminate their original contract and sign a new one with another company.

Lifecycle

2017-05-04PublishedPublished 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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