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The DGT confirms that a 24-month period of inactivity leads to exclusion from the special tax regime, but foreign share capital gains are not subject to taxation under this regime as they are not included in the IRNR.
Question raised 1.- Whether the taxpayer would be excluded from the special tax regime opted for in the following scenarios:
Failure to comply with the conditions of the special regime entails its exclusion in the tax period in which it occurs. A period of inactivity of 24 months following the termination of the employment or administrative relationship implies exclusion from the regime. However, if remuneration for a non-compete agreement is simultaneous with the commencement of a new relationship that meets the requirements, there is no exclusion. Capital gains from the sale of shares are not taxed under the special regime if they do not fall within the cases of income obtained in Spain under the TRLIRNR.
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