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V1053-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Special tax regime for workers relocated to Spain requires direct causal link to employment

A taxpayer asks whether they can access the special tax regime for displaced workers after starting work in Spain following a job search period. The DGT states that it must be proven that the move to Spain is directly linked to the employment relationship and that all other legal requirements are met.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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