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A company asks whether foreign workers opting for the special displaced regime can benefit from the exemptions and non-taxability provisions of Article 42 of the LIRPF. The DGT confirms that they can, provided the conditions of each provision are met.
Cuestión planteada Respecto a los trabajadores que han ejercitado la opción por la aplicación del régimen especial aplicable a los trabajadores desplazados a territorio español, si les son aplicables las exenciones y los supuestos de no sujeción regulados en el artículo 42 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
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