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A French and Swiss national consulted whether the special regime under article 93 of the LIRPF applies upon being hired as country manager in a Spanish company. The DGT states it is possible if the conditions are met: no fiscal residence in the past ten years, the move is due to a labour contract, and no income from a permanent establishment is obtained.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial regulado 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 contribuyente debe haber sido no residente en los diez años anteriores y no obtener rentas por establecimiento permanente en España. El desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España o de la adquisición de la condición de administrador. En este caso, se cumpliría el requisito de causalidad si el desplazamiento se debe al inicio de la relación laboral con la sociedad española.
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