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A Swiss national asks whether they can apply the special tax regime under Article 93 of the LIRPF after receiving a job offer in Spain. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past ten years, the move is due to a labour contract, and no permanent establishment is established.
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 contribuyente debe haber adquirido la residencia fiscal en España como consecuencia de su desplazamiento. Se requiere que no haya sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea por un contrato de trabajo (distinto al de deportistas profesionales) y que no obtenga rentas de un establecimiento permanente en territorio español. En este caso, se cumpliría el requisito del contrato si existe causalidad entre el inicio de la relación laboral con la sociedad española y el desplazamiento.
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