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A professional who has resided abroad for six years seeks to register as self-employed in Spain and asks whether access to the special regime under Article 93 LIRPF is possible. The DGT concludes that ordinary self-employment registration alone does not meet the requirements: Article 93.1.b) of the LIRPF only allows economic activity if it is an ENISA-qualified entrepreneurial activity (case 3) or if the professional is highly qualified and provides services to emerging companies or carries out R&D+i (case 4).
Self-employed individuals who have lived abroad for six years cannot benefit from the special regime under Article 93 LIRPF unless their activity is officially recognised as entrepreneurial by ENISA or they meet the criteria for being a highly qualified professional working with emerging companies or in R&D+i activities.
The tax team reviews your specific situation.
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