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A displaced worker currently under the special regime asks whether exceeding the €600k income threshold in 2015 means losing eligibility. The DGT confirms that, under the revised law, surpassing the threshold does not result in exclusion from the regime.
Cuestión planteada Dada la supresión, a partir del 1 de enero de 2015, del límite de 600.000 euros, se desea conocer si dicha supresión le pudiera resultar aplicable y, por tanto, en el supuesto previsible de que supere los 600.000 euros de ingresos íntegros del trabajo en 2015, pueda seguir aplicando el régimen especial.
Desde el 1 de enero de 2015, la nueva redacción del artículo 93 de la LIRPF elimina el límite de 600.000 euros de retribuciones previsibles para optar por el régimen especial. Por tanto, si el contribuyente no opta por el régimen transitorio de la disposición transitoria decimoséptima, la superación de dicha cuantía en 2015 o años siguientes no conlleva la exclusión del régimen especial. La exclusión por incumplimiento de condiciones solo surte efectos en el período impositivo en que se produzca el incumplimiento.
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