Doctrine by topic · DGT Observatory

Special Regime for Posted 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 18 rulings · 2014–2026

Current position

The special regime under Article 93 of the Law 35/2006 on Personal Income Tax (IRPF) requires that the posting be a consequence of an employment contract, while maintaining tax residency status in Spain. Taxpayers must be taxed by personal obligation on Inheritance and Gift Tax (ISD) on the totality of their assets. Access is not permitted if there are exempt incomes under Non-Resident Income Tax (IRNR) or income linked to a permanent establishment in Spain.

The DGT's position remains stable regarding the requirements for access and the nature of tax residency. Aspects concerning the causality of the posting and the continuity of the regime in the event of involuntary labor interruptions have been specified, without altering the essence of the regime.

Turning points

  1. V2798-16

    Establishes the need for a causal relationship between the move to Spain and the start of the employment relationship, which is a matter of fact that must be proven.

  2. V2544-20

    Clarifies that the interruption of the employment relationship due to causes beyond the taxpayer's control does not lead to exclusion from the regime if a new employment relationship begins after a brief period of inactivity.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1112-25 26 Jun 2025

The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosrendimientos del trabajoresidencia fiscalimpuesto sobre la renta de no residentesdesplazamiento a territorio español LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V0698-23 23 Mar 2023

Query rejected for being submitted after tax declaration deadline

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrégimen especial de trabajadores desplazadosconflicto de residenciadoble imposición internacionalperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 9.1LIRPF — Ley 35/2006 del IRPF art. 93.1
Affects CompanyExpat · Non-residentIndividual
V0350-22 24 Feb 2022

Inability to amend tax regime choice for displaced workers

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosrectificación de autoliquidacionesrenuncia al régimenopciones tributariasresidencia fiscal LGT — Ley 58/2003 General Tributaria art. 119.3LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0675-18 14 Mar 2018

Requirements to claim home purchase deduction under transitional regime

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitoriorégimen especial de trabajadores desplazadosperiodo impositivovivienda habitual LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual
V3682-15 24 Nov 2015

Displaced administrator eligible for special regime under Article 93 of LIRPF

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosadministrador únicoresidencia fiscalestablecimiento permanenteentidad vinculada LIRPF — Ley 35/2006 del IRPF art. 93.1.aLIRPF — Ley 35/2006 del IRPF art. 93.1.b.2
Affects CompanyExpat · Non-residentIndividual
V2685-15 17 Sept 2015

Cannot apply to displaced workers regime if earning via permanent establishment

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosresidencia fiscalestablecimiento permanenterendimientos de actividades económicasadministrador LIRPF — Ley 35/2006 del IRPF art. 93.1RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V1405-14 27 May 2014

Earnings exempt from tax exclude workers displaced from special regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosrentas exentasexclusión del régimenresidencia fiscalrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7LIRPF — Ley 35/2006 del IRPF art. 93.e
Affects CompanyExpat · Non-residentIndividual
V0092-14 16 Jan 2014

No obligation to submit Form 720 under displaced workers special regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosdeclaración informativabienes en el extranjeroresidencia fiscalintegridad de la renta LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114.1
Affects CompanyExpat · Non-residentIndividual

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