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The DGT clarifies that earning economic income through a permanent establishment in Spain would breach startup regime requirements.
Question raised: To determine whether, while having an employment relationship with their employer and being registered with the Social Security, they must also be registered with the AEAT for economic activities or, conversely, must file a deregistration with the AEAT (Form 037).
Para mantener el régimen especial del artículo 93 de la LIRPF, el contribuyente no debe obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. Si se obtuvieran rendimientos de actividades económicas a través de un establecimiento permanente, se incumpliría la condición del artículo 93.1.c) de la LIRPF y se quedaría excluido del régimen.
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