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The consultant asks whether leaving their original contract to sign a new one with a different Spanish company would result in losing the special tax regime for displaced workers. The DGT responds that this change does not lead to exclusion from the regime.
Cuestión planteada Si el cese voluntario -por circunstancias sobrevenidas- de la relación laboral del consultante con la sociedad domiciliada en Madrid, con el objeto de suscribir un nuevo contrato de trabajo con otra entidad residente en España y no vinculada a la primera, para seguir desarrollando su actividad laboral en España, supondría su exclusión de dicho régimen especial.
El cese voluntario y por circunstancias sobrevenidas de la relación laboral que motivó el desplazamiento a España no constituye causa de exclusión del régimen especial de tributación. Esto se aplica cuando el trabajador inicia una nueva relación laboral con otra entidad residente en España que sea distinta y no esté vinculada al empleador anterior.
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