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A query was raised regarding whether signing a new employment contract after opting for the special regime for displaced workers (Art. 93 LIRPF) results in the loss of said status. The DGT ruled that, provided the determining requirements are not breached, signing a new contract does not imply exclusion from the regime.
Cuestión planteada A efectos de ejercitar la opción prevista en la disposición transitoria decimoséptima de la Ley del Impuesto sobre la Renta de las Personas Físicas: si se puede considerar que la firma del nuevo contrato no supone la exclusión de dicha persona del régimen especial previsto en el artículo 93 de la LIRPF.
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