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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.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the taxpayer must have acquired tax residence in Spain as a consequence of their relocation. It is required that they have not been a resident in Spain during the previous ten tax periods, that the relocation is due to an employment contract (other than that of professional athletes), and that they do not obtain income from a permanent establishment in Spanish territory. In this case, the contract requirement would be met if there is causality between the commencement of the employment relationship with the Spanish company and the relocation.
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