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V1405-14 27 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de trabajadores desplazados

Earnings exempt from tax exclude workers displaced from special regime

The consultant asks whether receiving exempt income leads to exclusion from the special regime for displaced workers. The DGT confirms that yes, as compliance with this requirement is a necessary condition to remain in the regime.

The question raised

Whether the receipt of tax-exempt income constitutes grounds for exclusion from the special regime applicable to workers posted to Spanish territory.

The DGT's ruling

To apply the special regime for posted workers, employment income must not be exempt from taxation under the Non-Resident Income Tax. If the worker receives employment income derived from their employment relationship that is exempt, they fail to meet the requirement of Article 93.e) of the LIRPF. This non-compliance results in exclusion from the special regime pursuant to Article 118 of the RIRPF.

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