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A posted worker inquires whether the termination of their employment contract results in exclusion from the special tax regime and if this applies to the 2016 tax year. The DGT rules that exclusion due to failure to meet conditions takes effect during the period in which the breach occurs, but clarifies its application in the event of employment termination.
Cuestión planteada Si la extinción de su relación laboral con dicha sociedad conlleva su exclusión del régimen fiscal especial y si la exclusión produce efectos respecto al período impositivo 2016, debiendo presentar el modelo 100 por dicho período.
La exclusión del régimen especial por incumplimiento de condiciones surte efectos en el período impositivo en que se produzca dicho incumplimiento, según el artículo 118.1 del RIRPF. No obstante, la finalidad del régimen es atraer sujetos a España, por lo que la conclusión de la relación laboral que motivó el desplazamiento no es incompatible con el régimen si el contribuyente permanece un breve periodo en desempleo o inactividad antes de iniciar una nueva relación laboral que cumpla los requisitos del artículo 93 de la LIRPF.
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