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V1378-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Rental and interest income of displaced workers taxed under special IRPF regime

A worker under the special displaced workers regime asks whether rental and interest income must be declared separately using form 210. The DGT responds that such income is included in the special IRPF declaration, following the specific scales set out in article 93.2 of the IRPF Law.

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2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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