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.