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V3220-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Possibility of applying special regime for displaced workers if causal link exists

A Dutch national consultant asks whether he can benefit from the special tax regime for displaced workers upon moving to Spain to work for a new company. The DGT states that such a regime may be opted for if there is a causal link between the relocation and the start of the employment relationship, along with meeting other legal requirements.

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Lifecycle

2018-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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