Skip to content
V2685-15 ·17 September 2015 ·consulta-vinculante Medium impact
FISCAL

Cannot apply to displaced workers regime if earning via permanent establishment

The DGT responds that earning income from economic activities through a permanent establishment in Spain precludes eligibility for the special regime for displaced workers.

In 6 key points

How it affects those involved

Future administrators who establish a permanent presence in Spain through economic activities cannot benefit from the special regime for displaced workers.

Lifecycle

2015-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact