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A Swedish national asks whether they can apply the special tax regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past ten years, the move to Spain is due to a labour contract, and no income is derived from a permanent establishment.
Cuestión planteada Si le resultará de aplicación el régimen fiscal 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, debe existir una relación de causalidad entre el desplazamiento a España y el inicio de la relación laboral con un empleador en España. Asimismo, el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español. El ejercicio de la opción debe realizarse mediante comunicación a la Administración en un plazo máximo de seis meses desde el inicio de la actividad.
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