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A Swedish national asks whether they can apply for the special regime under Article 93 of the Spanish Personal Income Tax Law after receiving a job offer in Spain. The DGT states that eligibility requires no residency in the past five years, no permanent establishment, and the move must be due to the start of a labour relationship.
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 cinco períodos impositivos anteriores. El desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España, existiendo una relación de causalidad entre ambos. Asimismo, no se deben obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español.
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