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A Swedish national asks whether they can benefit from the special tax regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that eligibility requires no fiscal residence in the past ten years, a causal link between the displacement and the employment contract, and the absence of income from a permanent establishment.
Cuestión planteada Si le resultará 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 que el contribuyente no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente en territorio español. La aplicación de este régimen permite tributar por el Impuesto sobre la Renta de no Residentes durante el año de cambio de residencia y los cinco siguientes.
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