Skip to content
V3229-19 ·25 November 2019 ·consulta-vinculante Medium impact
Tax

Residents may opt for special tax regime under LIRPF if moving to Spain by employment contract

A Swedish national asks whether they can benefit from the special tax regime under article 93 of the LIRPF upon being hired by a Spanish company. The DGT states this is possible provided the individual has not been a tax resident in the past ten years, the move is due to the employment contract, and no income is derived from a permanent establishment.

In 6 key points

Lifecycle

2019-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact