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A Swedish national asks whether she can benefit from the special non-resident tax regime after being hired by a Spanish company. The DGT states that she may opt for this regime if she has not been a tax resident in the past ten years, the move is due to a labour contract, and she does not earn income from a permanent establishment.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law, there must be a causal link between the relocation to Spain and the commencement of the employment relationship with an employer in Spain. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment in Spanish territory.
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