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V2538-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

UK national can apply for special tax regime under LIRPF if displaced due to employment with Spanish employer

A UK national asks whether they can benefit from the special tax regime for displaced workers after being offered a position in a Spanish subsidiary. The DGT states that such a regime may be opted for if the applicant has not been a tax resident in the past ten years, the displacement is due to a labour contract with a Spanish employer, and no permanent establishment income is received.

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2018-09-18PublishedPublished 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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