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V0897-14 1 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de trabajadores desplazados

Displaced worker must file Model 100 if earning income from permanent economic activities in Spain

A displaced worker under the special IRPF regime asks which form to file after registering as self-employed in Spain. The DGT states that earning income from economic activities constitutes exclusion from the special regime and requires filing Model 100.

The question raised

Whether, regarding the 2013 tax period, Form 150 must be filed (as a taxpayer of the Personal Income Tax (IRPF) to whom the special regime applicable to workers displaced to Spanish territory provided for in Article 93 of the LIRPF applies) or Form 100 (as an IRPF taxpayer under the general regime).

The DGT's ruling

The obtaining of income from economic activities through a permanent establishment in Spain fails to meet the condition of Article 93.b) of the LIRPF, which entails exclusion from the special regime for displaced workers. This exclusion takes effect in the same tax period in which the non-compliance occurs, and Form 100 must be filed. The exclusion must be communicated via Form 149 within a one-month period. Regarding Belgian Social Security, it is deductible as an expense in Form 100 as it is linked to the gross income obtained in Spain.

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