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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, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. El contribuyente debe haber sido no residente en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente en España. La opción permite tributar por el Impuesto sobre la Renta de no Residentes durante el año de cambio de residencia y los cinco siguientes.
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