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V2113-14 ·1 August 2014 ·consulta-vinculante Medium impact
Tax

Cannot claim special regime for displaced workers if fiscal residence not acquired by displacement

A worker displaced from a French company since 2011 asks whether he can claim the special regime for displaced workers in 2014. The DGT responds that this is not possible because fiscal residence was not acquired as a direct result of the original displacement.

In 5 key points

Lifecycle

2014-08-01PublishedPublished 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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