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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, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España, existiendo causalidad entre el inicio de la relación laboral y el traslado. Asimismo, el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español.
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