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A Swedish consultant inquires whether they can apply for the special tax regime under the Personal Income Tax Act (LIRPF) after being hired by a Spanish company, and if making real estate investments would disqualify them. The DGT indicates that the individual may opt for this regime provided they meet the requirements of prior non-residency, the necessity of the relocation for work purposes, and the absence of a permanent establishment.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Act is applicable to you. Whether the real estate investment you are considering undertaking and the grouping of properties in the company you would incorporate in Spain would lead to the loss of the special regime.
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