Skip to content
V2918-17 ·14 November 2017 ·consulta-vinculante Medium impact
Tax

Application of displaced workers' regime precludes double taxation treaty residency

A displaced worker using the special LIRPF regime asks whether he can benefit from a double taxation treaty. The DGT responds that, as he is taxed on Spanish-source income under this regime, he does not qualify as a resident for treaty purposes.

In 5 key points

Lifecycle

2017-11-14PublishedPublished 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