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V2798-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Possibility of opting for the special regime under Article 93 of the LIRPF due to work-related relocation

A resident in Sweden asks whether they can apply the special regime under Article 93 of the LIRPF as director of a Spanish branch. The DGT states that such regime may be opted for if the applicant has never been a tax resident in Spain, the relocation arises from the employment relationship with an employer in Spain, and no income is derived from a permanent establishment.

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2023-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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