Skip to content
V0469-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Requirements for the special tax regime under Article 93 of the LIRPF for work relocation

A Swedish national resident in Sweden asks whether they can apply for the special tax regime under Article 93 of the LIRPF after receiving a job offer in Spain. The DGT states that such a regime may be applied for if the individual has not been a tax resident in the past five years, the relocation is a consequence of the employment relationship, and no income is derived from a permanent establishment.

In 6 key points

Lifecycle

2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact