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V3132-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Voluntary termination of employment does not exclude special regime

A taxpayer using the special regime for displaced workers asks whether terminating their original employment to start a new activity with a private company excludes them from the regime. The DGT responds that voluntary termination to start a new employment relationship does not constitute grounds for exclusion.

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2023-12-04PublishedPublished 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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