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The DGT responds that earning income from economic activities through a permanent establishment in Spain precludes eligibility for the special regime for displaced workers.
Cuestión planteada Si a dicha persona le podrá resultar de aplicación el régimen especial de trabajadores desplazados a territorio español previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial de trabajadores desplazados, el contribuyente no debe obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. Si la persona desplazada obtiene rendimientos de actividades económicas a través de un establecimiento permanente en España, no podrá acogerse a este régimen fiscal.
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