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A Dutch national asks whether she can apply the special tax regime for non-residents under Spanish Income Tax Law. The DGT explains that this is possible if the conditions of prior non-residency, a valid reason for relocation, and no permanent establishment are met.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. Se requiere no haber sido residente en España en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente en territorio español. El cumplimiento de estos requisitos depende de la existencia de la relación laboral y la relación de causalidad entre el trabajo y el cambio de residencia.
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