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V2277-17 ·8 September 2017 ·consulta-vinculante Medium impact
FISCAL

Option available for displaced workers under special regime if relocation follows a labour contract or appointment as administrator

A couple of Swedish nationals asks whether they can benefit from the special LIRPF regime upon moving to Spain. The DGT explains that they must meet conditions of prior non-residency, absence of a permanent establishment, and prove a causal link between the relocation and the new employment or appointment as administrator.

In 6 key points

Lifecycle

2017-09-08PublishedPublished 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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