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V1119-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Requirements to access the special regime of the LIRPF for workers on assignment

An Italian citizen asks whether they can apply for the special tax regime for workers on assignment when hired by a Spanish company. The DGT states that such a regime may be opted for if the conditions are met, namely, no fiscal residence in the past ten years, the assignment is by employment contract, and no income from a permanent establishment.

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2019-05-21PublishedPublished 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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