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LOW
FISCAL

Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF

V2560-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2560-25
Published
18 Dec 2025

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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