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V0476-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

You may opt for the special regime of the LIRPF if working remotely from Spain

A Swedish IT engineer working for a Swedish company asks whether they can apply the special regime under article 93 of the LIRPF after relocating their tax residence to Spain. The DGT states that this is possible if the work is carried out remotely via IT means and other legal requirements are met.

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2026-03-02PublishedPublished 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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