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The consultant asks whether carrying out a professional economic activity would cause loss of the displaced workers' special regime. The DGT responds that earning income through a permanent establishment in Spain results in exclusion from the regime.
Cuestión planteada Si podría mantener el régimen especial o la realización de dicha actividad económica profesional supondría su exclusión del mismo.
El régimen especial de los trabajadores desplazados exige que el contribuyente no obtenga rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. Si el contribuyente obtiene rendimientos de actividades económicas mediante un establecimiento permanente en España, queda excluido del régimen especial. Esta exclusión surte efectos en el mismo período impositivo en que se produzca el incumplimiento.
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