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A company asks whether a worker already in Spain for studies can access the special regime under Article 93 of the LIRPF after obtaining a residence permit for highly qualified individuals. The DGT responds that no such link exists between the move and the start of the employment relationship.
Cuestión planteada Si puede optar por el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que no hay un desplazamiento a España por parte del trabajador porque ya estaba en situación de estancia por estudios.
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