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V2113-14 1 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de trabajadores desplazados

Cannot claim special regime for displaced workers if fiscal residence not acquired by displacement

A worker displaced from a French company since 2011 asks whether he can claim the special regime for displaced workers in 2014. The DGT responds that this is not possible because fiscal residence was not acquired as a direct result of the original displacement.

The question raised

Whether in the year 2014 the option may be exercised for the special regime for workers relocated to Spanish territory, provided for in Article 93 of the Personal Income Tax Law.

The DGT's ruling

To opt for the special tax regime under Non-Resident Income Tax, the taxpayer must acquire tax residence in Spain as a consequence of their relocation. In this case, since tax residence was not acquired on the occasion of the relocation ordered in 2011, the worker cannot avail themselves of the regime in 2014, even if residence is subsequently acquired for other reasons such as the relocation of their family.

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