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V2817-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

To qualify for the special regime under Article 93 LIRPF, no income from a permanent establishment may be obtained

The taxpayer asks whether having previously been taxed under IRNR through a permanent establishment prevents access to the Beckham regime. The DGT responds that, to benefit from this regime, the taxpayer must not obtain income that would be classified as derived from a permanent establishment during the regime period.

In 6 key points

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2023-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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