Skip to content
V2544-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Temporary interruption of employment due to third-party reasons does not exclude special regime

A company asks whether a worker displaced and whose employment relationship was interrupted due to issues with their work permit loses the special regime. The DGT responds that such interruption does not result in exclusion from the regime.

In 6 key points

How it affects those involved

Workers displaced due to work permit issues retain the special tax regime even if their employment is temporarily interrupted.

Lifecycle

2020-07-27PublishedPublished 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