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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.
Cuestión planteada Si el cese voluntario en su anterior empleo y el período en que ha estado desempleado suponen causa de exclusión de dicho régimen fiscal especial.
El cese voluntario en la relación laboral con el propósito de iniciar una nueva relación con otro empleador, y el posterior periodo de desempleo si no se llega a establecer dicha nueva relación, no constituyen causa de exclusión del régimen especial de trabajadores desplazados. La finalidad del régimen de atraer sujetos a España es compatible con periodos transitorios de desempleo o inactividad tras la extinción de la relación laboral que motivó el desplazamiento.
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