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V0578-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Special regime under Article 93 of the LIRPF requires relocation due to a labour relationship

A Swedish co-founder of a tech company asks whether he can apply the special regime under Article 93 of the LIRPF. The DGT states that he may opt for this regime if his tax residency in Spain results from a move due to starting a labour relationship with a Spanish company and meets all other legal requirements.

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2026-03-11PublishedPublished 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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