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A US citizen resident in the Netherlands asks whether the special regime under article 93 of the LIRPF applies when moving to Spain as a result of a management contract. The DGT states that the causality requirement is met if the move is a direct consequence of the start of the employment relationship and all other legal conditions are satisfied.
Cuestión planteada 1.- Si, al consultante, 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 desplazamiento a España debe ser consecuencia de un contrato de trabajo con un empleador en España. Se requiere que el contribuyente no haya sido residente en España en los cinco períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente. El cumplimiento de la relación laboral es una cuestión ajena a la competencia de la DGT.
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