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A British citizen with interests in a Spanish company has enquired whether they can benefit from the special tax regime under Article 93 of the Personal Income Tax Act (LIRPF) upon being hired. The Directorate General for Taxes (DGT) has ruled that if the relocation to Spain and the commencement of the employment relationship are not causally linked, this special regime cannot be applied.
Question raised: Whether the special tax regime provided for in Article 93 of Law 35/2006 on Personal Income Tax is applicable to you.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de un contrato de trabajo o de la adquisición de la condición de administrador. El transcurso de un periodo de tiempo prolongado entre el desplazamiento y el inicio de la relación laboral puede ser un indicio de que no existe dicha relación de causalidad. Si no se acredita esta causalidad, se incumple el requisito del artículo 93.1.b) de la LIRPF.
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