Skip to content
V2156-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Cannot apply special regime under Article 93 of LIRPF due to lack of required labour displacement

The consultant asks whether they can benefit from the special regime for displaced workers after being transferred to Madrid on a two-month student contract from a Lisbon university. The DGT replies that this is not possible as the displacement does not meet the legal requirements.

In 6 key points

Lifecycle

2018-07-18PublishedPublished 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