Doctrine by topic · DGT Observatory

Special Regime for Displaced Workers: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2026

Current position

Taxpayers under the special regime for displaced workers are taxed on their income according to the rules of Non-Resident Income Tax (IRNR), determining yields by their gross amount as the deduction of expenses under article 24.6 of the TRLIRNR is not applicable. They must include in their tax return capital gains obtained in Spain, such as those derived from FOREX operations carried out with a Spanish securities company as a counterparty. Those who obtain income through a permanent establishment in Spanish territory are excluded from the regime.

The DGT's position remains stable regarding the nature of the regime, but it has increasingly specified the limits of its application. Exclusions due to permanent establishment and the inapplicability of certain EU resident deductions have been clarified. Likewise, the obligation to declare specific capital gains obtained in Spain, such as FOREX operations, has been extended.

Turning points

  1. V1390-17

    Establishes that the status of administrator allows for the regime provided there is no shareholding in the capital that determines a related entity.

  2. V2207-25

    Determines that yields are calculated by their gross amount as the deduction of expenses under article 24.6 of the TRLIRNR is not applicable.

  3. V5155-26

    Specifies that gains from FOREX operations with a Spanish securities company as a counterparty must be included in the tax return.

Analysis based on 15 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1639-26 19 Jun 2026

Consolidated call option returns after relocation taxed under special regime in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosopciones de comprarendimientos del trabajoganancias patrimonialesconsolidación de opciones LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V2207-25 17 Nov 2025

Property income under displaced workers regime declared at full amount

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosrendimientos de capital inmobiliarioimporte íntegrodeducción de gastosresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93LIRPF — Ley 35/2006 del IRPF art. 93.2
Affects CompanyExpat · Non-residentIndividual
V0554-22 18 Mar 2022

Dismissance payment for workers under special displacement regime is taxable

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosindemnización por despidorentas del trabajoretenciónimpuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 93
Affects CompanyExpat · Non-residentIndividual
V2273-21 12 Aug 2021

Foreign employment earnings excluded from Model 151 after displacement ends

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosmodelo 151rendimientos del trabajoresidencia fiscalterritorio español LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V2074-21 9 Jul 2021

Non-taxable in special regime for foreign earnings without Spanish activity

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosrendimientos del trabajoresidencia fiscalactividad personalterritorio español LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V1203-21 30 Apr 2021

Earnings from permanent establishment exclude displaced workers' special regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosestablecimiento permanenteactividades económicasresidencia fiscalexclusión del régimen LIRPF — Ley 35/2006 del IRPF art. 93.1.cRIRPF — RD 439/2007, Reglamento del IRPF art. 118.1
Affects CompanyExpat · Non-residentIndividual
V0589-20 16 Mar 2020

Workers under special displaced regime may benefit from LIRPF exemptions

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosrentas en especieexencionesno sujeciónretribución flexible LIRPF — Ley 35/2006 del IRPF art. 42LIRPF — Ley 35/2006 del IRPF art. 43
Affects CompanyExpat · Non-residentIndividual
V1167-19 28 May 2019

Foreign property profits exempt for displaced workers in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosganancia patrimonialrentas de fuente españolaimpuesto sobre la renta de no residentesresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93TRLIRNR — RDLeg 5/2004 del IRNR art. 12
Affects CompanyExpat · Non-residentIndividual

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