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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, el contribuyente debe haber sido no residente en España durante los diez períodos impositivos anteriores. El desplazamiento debe ser consecuencia de un contrato de trabajo (distinto de deportistas profesionales) o de la adquisición de la condición de administrador. Asimismo, no se deben obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español.
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