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The DGT confirms that contributors to the special regime of displaced workers (impatriados) who are subject to IRNR must also pay the ITSGF by real obligation, due to the normative linkage between the ITSGF and the Wealth Tax taxpayer.
Cuestión planteada Si los contribuyentes acogidos al régimen especial de trabajadores desplazados del IRPF, y que sean contribuyentes del ITSGF, tributan en este último impuesto por obligación real durante todo el plazo en el que estén acogidos a dicho régimen de impatriados.
Los sujetos pasivos del ITSGF lo son en los mismos términos que los del Impuesto sobre el Patrimonio (IP). Por tanto, quienes opten por el régimen especial de trabajadores desplazados del artículo 93 de la LIRPF y tributen por el IRNR, quedan sujetos por obligación real tanto al IP como al ITSGF durante todo el periodo en que estén acogidos a dicho régimen.
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