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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
FOREX and currency gains must be included in IRPF if Spanish counterpart party is involved
V5155-26
Consolidated call option returns after relocation taxed under special regime in Spain
V1639-26
Los trabajadores desplazados pueden aplicar ciertas exenciones por retribución en especie según el régimen especial
V2574-25
Exemption for reinvestment in habitual residence available to special tax regime holders
V2467-25
Property income under displaced workers regime declared at full amount
V2207-25
Filing model 100 instead of 151 does not constitute withdrawal from the special regime
V1921-25
End of employment leads to exclusion from special tax regime
V0473-25
Cryptocurrencies and foreign platform gains may not be taxable in model 151
V0376-24
Cannot apply 2023 special regime for displaced persons if first period was before 2023
V3256-23
Dismissal due to force majeure does not exclude startup special regime if a new employment is started
V1034-23
Dismissance payment for workers under special displacement regime is taxable
V0554-22
Foreign employment earnings excluded from Model 151 after displacement ends
V2273-21
Earnings from permanent establishment exclude displaced workers' special regime
V1203-21
Rental income of displaced workers taxed annually via form 151
V0560-21
Workers under special displaced regime may benefit from LIRPF exemptions
V0589-20
Foreign property profits exempt for displaced workers in Spain
V1167-19
Tratamiento de las RSU devengadas en el extranjero antes del desplazamiento a España bajo el régimen de desplazados
V0088-19
No need to amend Model 111 if employee proves eligibility for special displaced workers regime
V0083-19
La cesión de vehículos para uso particular a un trabajador desplazado puede constituir retribución en especie
V0949-18
El régimen especial de trabajadores desplazados es aplicable si el desplazamiento se debe al nombramiento como administrador y no se obtienen rentas de un establecimiento permanente
V1902-17
Exceeding 600,000 euro expected remuneration excludes workers from special displaced regime
V4649-16
Causality required between residence move and employment for special displaced workers regime
V2798-16
Causal link required between move to Spain and administrator role for special displaced worker regime
V2802-16
Tratamiento fiscal de los planes de pensiones para contribuyentes acogidos al régimen especial de desplazados
V2039-16
El régimen especial de desplazados puede aplicarse durante el año de residencia y los cinco siguientes, sujeto al cumplimiento de requisitos
V1673-16
Los trabajadores desplazados que opten por el régimen especial quedan sujetos por obligación real en el Impuesto sobre el Patrimonio
V0339-16
Change of employer within the same group does not exclude special displaced worker regime
V1964-15
Workers under special regime must use non-resident tax models for withholdings
V0987-14
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