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V2791-19 10 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Voluntary termination of employment does not, in itself, lead to exclusion from the special tax regime under the IRPF

A taxpayer inquired whether the termination of their employment in Spain and the commencement of new activities to establish an entity would result in the loss of the special regime under Article 93 of the IRPF. The DGT ruled that voluntary termination does not lead to exclusion, but warns that obtaining income through a permanent establishment in Spain would indeed trigger it.

The question raised

Cuestión planteada Si supone la exclusión del régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas:

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