Skip to content
Back to index
V0358-21 25 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements for the special regime of the LIRPF for workers displaced abroad

A Lebanese citizen asks whether they can benefit from the special tax regime for displaced workers after having resided in Spain for studies in 2012 and 2013. The DGT states that such a regime may be opted for if there is a causal link between the employment contract and their arrival, provided they were not a fiscal resident in Spain in the ten years prior.

The question raised

Cuestión planteada Si puede solicitar la aplicación del régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

Email
Contact