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A Swedish national resident in Sweden asks whether they can apply for the special tax regime under Article 93 of the LIRPF after receiving a job offer in Spain. The DGT states that such a regime may be applied for if the individual has not been a tax resident in the past five years, the relocation is a consequence of the employment relationship, and no income is derived from a permanent establishment.
Cuestión planteada Si le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1 de la LIRPF, 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 una relación de causalidad entre ambos. Asimismo, no se deben obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español.
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