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A Swedish co-founder of a tech company asks whether he can apply the special regime under Article 93 of the LIRPF. The DGT states that he may opt for this regime if his tax residency in Spain results from a move due to starting a labour relationship with a Spanish company and meets all other legal requirements.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him.
To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the taxpayer must meet three conditions: having not been a resident in Spain during the previous five years, the relocation being a consequence of an employment contract with an employer in Spain, and not obtaining income from a permanent establishment. In this case, the contract requirement would be met if a causal link exists between the commencement of the employment relationship with the Spanish company and the relocation of the applicant.
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