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V0332-19 15 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

UK national can opt for special tax regime under Article 93 of LIRPF if working in Spain

A UK national resident in Israel asks whether they can apply the special tax regime for workers relocated to Spain upon employment by a Spanish company. The DGT states this is possible if the individual has not been a tax resident in the past ten years, the relocation is due to a labour contract and no permanent establishment is established.

The question raised

Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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