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V0589-20 16 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de desplazados

Workers under special displaced regime may benefit from LIRPF exemptions

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.

The question raised

Regarding workers who have exercised the option for the application of the special regime applicable to workers relocated to Spanish territory, whether the exemptions and cases of non-liability regulated in Article 42 of Law 35/2006, on Personal Income Tax, are applicable to them.

The DGT's ruling

Workers who opt for the special regime under Article 93 of the LIRPF determine their tax liability in accordance with the rules of the TRLIRNR. Therefore, the provisions of Article 42 of the LIRPF (paragraph 3, letters a, b, c, e and f, and paragraph 2, letter a) shall apply to them, provided that the requirements demanded for each of those cases are met.

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