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The consultant asks whether their relocation to Spain meets the requirements for the special regime for displaced workers. The DGT responds that a causal link between the relocation and the start of the employment relationship is required, which does not appear to exist in this case.
Cuestión planteada Si el inicio de la citada relación laboral cumple el requisito establecido en el artículo 93.1.b).1º de la Ley del Impuesto sobre la Renta de las Personas Físicas, para poder optar al régimen fiscal especial aplicable a los trabajadores desplazados a territorio español.
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