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V0407-24 ·14 March 2024 ·consulta-vinculante Medium impact
FISCAL

Can the Startup Regime be applied if moving to Spain is via a employment contract?

A Swedish national asks whether the special regime under article 93 of the IRPF Law applies when hired as General Director in Spain. The DGT states it is possible if the five-year residency rule is met, the move results from a labour contract, and no permanent establishment income is obtained.

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2024-03-14PublishedPublished 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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