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V1482-20 20 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Voluntary job departure and unemployment do not exclude workers displaced from special regime

A consultant asks whether voluntarily leaving a previous job and being unemployed after displacement means exclusion from the special regime of the LIRPF. The DGT responds that these circumstances do not result in exclusion from the regime.

The question raised

Whether the voluntary termination of previous employment and the period of unemployment constitute grounds for exclusion from said special tax regime.

The DGT's ruling

Voluntary termination of the employment relationship for the purpose of initiating a new relationship with another employer does not constitute grounds for exclusion. Likewise, the fact of remaining for a brief period in a situation of unemployment or inactivity following the termination of the employment relationship that motivated the displacement is not incompatible with the purpose of the special regime.

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