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The consultant asks whether they can continue taxing under the special regime for displaced persons after ending their employment in Spain. The DGT responds that, without starting a new activity meeting the requirements, exclusion from the regime is necessary.
Cuestión planteada Conocer si podría continuar tributando por el régimen especial hasta la finalización del período de aplicación inicial del mismo (el período de 6 años de duración máxima del régimen).
El incumplimiento de las condiciones determinantes para la aplicación del régimen especial conlleva la exclusión del mismo con efectos en el período impositivo en que se produzca el incumplimiento. Dado que el consultante no comenzará una nueva relación laboral o de administrador, no cumple el requisito del artículo 93.1.b) de la LIRPF. Por tanto, según el artículo 118.1 del RIRPF, quedará excluido del régimen.
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