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V0347-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Can the special regime of Article 93 of the LIRPF be applied for a work contract move to Spain?

A Swedish national asked whether she could apply the special regime under Article 93 of the LIRPF as a Country Manager in Spain. The DGT states that she may opt for this regime if her tax residence in Spain arises from the start of her employment relationship and meets all other legal requirements.

In 6 key points

Lifecycle

2025-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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