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A Swiss employee working for a Spanish subsidiary asks whether they can access the special regime under Article 93 of the Spanish Personal Income Tax Law if relocating to Spain in 2022. The DGT states that such a worker may opt for this regime if the move is directly linked to the start of the employment relationship and meets all other legal requirements.
Cuestión planteada Si, finalmente, la empresa española le ordenara trasladarse a España en el año 2022, conocer si podría acogerse al régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas y qué requisitos formales debería cumplir.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de un contrato de trabajo, existiendo una relación de causalidad entre el desplazamiento y el inicio de la relación laboral. El transcurso de un tiempo prolongado entre ambos eventos puede ser un indicio de que no existe dicha causalidad. Además, se debe cumplir que el contribuyente no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente en España. La opción se ejerce mediante el modelo 149 en un plazo de seis meses desde el inicio de la actividad.
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