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A Lebanese citizen asks whether they can benefit from the special tax regime for displaced workers after having resided in Spain for studies in 2012 and 2013. The DGT states that such a regime may be opted for if there is a causal link between the employment contract and their arrival, provided they were not a fiscal resident in Spain in the ten years prior.
Cuestión planteada Si puede solicitar la aplicación del régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo y no haber sido residente fiscal en España durante los diez períodos impositivos anteriores. Si la persona fue residente fiscal en 2012 o 2013 por los criterios de permanencia o núcleo de intereses, no podrá optar por este régimen. El cumplimiento de la relación de causalidad entre el contrato y el desplazamiento es requisito esencial.
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