The occasional non-compliance with any of the requirements set forth for the special system for posted workers shall not alter its application

Binding consultation V1739-17 of July 6th, 2017. PERSONAL INCOME TAX.

Application of the special tax system for workers posted in Spanish territory according to art. 93 Personal Income Tax Law: Taxpayers who have opted for the special system and then fail to comply with any of the requirements set forth for its application shall be excluded from the system, with the exclusion starting in the tax period in which the non-compliance has occurred.

However, as the special system is aimed to attract the type of taxpayers described therein, its application shall not be incompatible with the fact that the worker might occasionally become unemployed or inactive, after the employment relationship or the activity as a director which actually and effectively caused the posting beyond his control has terminated, provided the worker starts a new employment relationship or another activity as a director which would meet the requirements established under art. 93 Personal Income Tax Law within a short period of time.

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