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V0628-20 ·31 March 2020 ·consulta-vinculante Medium impact
FISCAL

Special tax regime under Article 93 of LIRPF not applicable without labour contract or managerial status link

A company asks whether a worker already in Spain for studies can access the special regime under Article 93 of the LIRPF after obtaining a residence permit for highly qualified individuals. The DGT responds that no such link exists between the move and the start of the employment relationship.

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Lifecycle

2020-03-31PublishedPublished 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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