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V2566-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Can you opt for the special regime under Article 93 of the LIRPF?

A Swedish national asks whether they can apply for the special regime under Article 93 of the LIRPF after receiving a job offer in Spain. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past five years, the move is due to the employment relationship, and no income is derived from a permanent establishment.

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2023-09-26PublishedPublished 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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