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V2652-17 18 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de trabajadores desplazados

Loss of employment due to circumstances beyond control does not necessarily exclude workers from the special tax regime for displaced workers

A displaced worker inquired whether becoming unemployed after losing their job would exclude them from the special tax regime and if this applied to the 2016 tax year. The DGT indicates that exclusion due to failure to meet conditions takes effect in the period the breach occurs, but clarifies the implications of unemployment.

The question raised

Cuestión planteada Si la extinción de su relación laboral y pase a la situación legal de desempleo 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.

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