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V2792-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Leaving a job does not automatically exclude special regime

The consultant asks whether leaving their job to start a new one in Spain and remaining inactive under a non-competition agreement would result in losing the special regime under the LIRPF. The DGT responds that voluntary job termination does not lead to exclusion if a new labour relationship is established that meets the requirements of Article 93 of the LIRPF.

In 6 key points

Lifecycle

2019-10-10PublishedPublished 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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