Skip to content
V1108-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Special regime under Article 93 of LIRPF requires work contract to justify move to Spain

A company asks whether a worker on placement in Spain can access the special tax regime for displaced employees. The DGT states this is possible if there is a causal link between the contract and the move, provided the worker was not a tax resident in Spain in the previous ten years.

In 6 key points

Lifecycle

2019-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact