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A Swedish national asks whether the special regime under article 93 of the IRPF Law applies when hired as General Director in Spain. The DGT states it is possible if the five-year residency rule is met, the move results from a labour contract, and no permanent establishment income is obtained.
Cuestión planteada Si le resultará de aplicación el régimen 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 causalidad entre el inicio de la relación laboral y el cambio de residencia. Además, no se deben obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español.
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