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V1704-18 ·14 June 2018 ·consulta-vinculante Medium impact
Tax

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

A German citizen, who has not resided in Spain in the past 10 years, asks whether they can apply the special regime under Article 93 of the LIRPF after being hired by a Slovak company in Spain. The DGT states that the regime may be applied if the conditions of prior non-residence, work-related relocation, and absence of income from a permanent establishment are met.

In 6 key points

How it affects those involved

The ruling clarifies eligibility criteria for non-residents relocating to Spain for work, enabling certain individuals to benefit from a simplified tax regime under Article 93 of the LIRPF.

Lifecycle

2018-06-14PublishedPublished 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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