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A Swedish national residing in Malta asks whether they can apply for the special regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that such a regime may be chosen if the applicant has not been a tax resident in the past ten years, does not have a permanent establishment, and the move is due to the employment contract.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1 de la LIRPF, el contribuyente debe cumplir tres condiciones: no haber sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo (distinto al de deportistas profesionales) o de la condición de administrador, y no obtener rentas mediante un establecimiento permanente en España. En este caso, se cumpliría el requisito del contrato laboral si existe causalidad entre el inicio de la relación laboral con el empleador español y el desplazamiento.
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