Skip to content
V2798-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Causality required between residence move and employment for special displaced workers regime

A person who moved their residence to Spain asked whether they could access the special regime for displaced workers after starting a labour contract months later. The DGT states that a causal link must exist between the relocation and the employment contract to meet the legal requirement.

In 5 key points

Lifecycle

2016-06-21PublishedPublished 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