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A Swedish IT engineer working for a Swedish company asks whether they can apply the special regime under article 93 of the LIRPF after relocating their tax residence to Spain. The DGT states that this is possible if the work is carried out remotely via IT means and other legal requirements are met.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
The taxpayer may opt for the special regime if the professional activity is performed remotely through the exclusive use of computer, telematics, and telecommunication means and systems. To do so, they must comply with the requirement of not having been a resident in Spain in the previous five years and not obtaining income from a permanent establishment in Spanish territory. The option must be exercised through individual communication to the Administration.
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