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A worker in a multinational group asked whether changing employers within the same group without a continuity arrangement would invalidate eligibility for the special displaced worker regime under the Income Tax Law. The DGT states that this situation does not constitute a breach of the employment contract requirement.
Question posed: Whether the fact of having changed employers within the same group of companies without interruption constitutes a breach of the requirement provided for in letter b) of Article 93 of the Personal Income Tax Law and, therefore, exclusion from the special regime provided for in this article.
A change of employer within a group of companies, under the terms of Article 42 of the Commercial Code, does not constitute a breach of the requirement provided for in letter b) of Article 93 of the Personal Income Tax Law (LIRPF). Therefore, this event does not imply exclusion from the special tax regime for displaced workers.
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