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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 del artículo 93 de la LIRPF, el contribuyente debe cumplir tres condiciones: no haber sido residente en España en los cinco períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo con un empleador en España y que no obtenga rentas de un establecimiento permanente en territorio español. En este caso, el requisito del contrato se cumpliría si existe una relación de causalidad entre el inicio de la relación laboral y el desplazamiento.
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