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V2663-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Earnings via permanent establishment exclude special regime

The consultant, covered under the special regime for displaced workers, started self-employment after ending their employment. The DGT states that earning income through economic activities via a permanent establishment results in exclusion from the regime.

In 6 key points

How it affects those involved

Self-employment activities through a permanent establishment lead to loss of special regime status for displaced workers.

Lifecycle

2019-09-30PublishedPublished 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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