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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.
Question posed: Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law will be applicable to him/her.
To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the taxpayer must have been a non-resident in Spain during the five previous tax periods. The relocation must be a consequence of an employment contract with an employer in Spain, with a causal relationship existing between both. Furthermore, income qualifying as being obtained through a permanent establishment in Spanish territory must not be obtained.
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