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V2802-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Causal link required between move to Spain and administrator role for special displaced worker regime

A person who moved their tax residence to Spain asks whether being a company administrator entitles them to the special regime for displaced workers. The DGT states that a causal link must exist between the move and the acquisition of the position.

In 5 key points

How it affects those involved

Individuals moving to Spain must establish a direct causal connection between their relocation and taking on an administrative role to qualify for the special displaced worker regime.

Lifecycle

2016-06-21PublishedPublished 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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