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The taxpayer asked whether they were liable to pay the Tax on Income from Non-Residents in 2018 after having chosen the special regime under Article 93 of the LIRPF. The DGT responds that, as fiscal residence in Spain was not acquired in that year, the special regime does not apply.
The special tax regime under Article 93 of the LIRPF is not applicable if the taxpayer does not acquire fiscal residence in Spain during the reference tax period.
The tax team reviews your specific situation.
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