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V2797-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

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

A resident in Sweden asks whether they can apply the special regime under Article 93 of the LIRPF when moving to Spain to work at a Swedish subsidiary. The DGT states that this regime is available if the person has never been a tax resident in Spain, does not receive income from a permanent establishment, and the move is due to a labour relationship with an employer in Spain.

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Lifecycle

2023-10-16PublishedPublished 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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