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New guides on the latest Spanish tax and immigration developments.
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A Venezuelan citizen resident in Spain asks whether they can benefit from the special tax regime for displaced workers after receiving a job offer. The DGT states that access requires no prior residence, a causal link between displacement and the contract, and the absence of income from a permanent establishment.
This clarifies eligibility criteria for displaced workers seeking the special tax regime under Article 93 of the LIRPF, focusing on residence, causality, and permanent establishment.
The tax team reviews your specific situation.
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