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V1743-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Option available for special LIRPF regime if move to Spain is by employment contract

A Dutch national resident in Belgium asks whether the special LIRPF regime applies upon being hired by a Spanish company. The DGT states it is possible if the individual has not been a tax resident in the past ten years, the move is by employment contract, and no income is derived from a permanent establishment.

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Lifecycle

2018-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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