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A Swedish national asks whether they can access the special regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that this is possible provided the individual has not been a tax resident in the past ten years, the relocation is due to a labour contract, and no income is derived from a permanent establishment.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the taxpayer must have acquired tax residence in Spain as a consequence of their relocation. It must be met that they have not been a resident in the previous ten periods, that the relocation is due to an employment contract with an employer in Spain, and that they do not obtain income through a permanent establishment. In this case, if the employment relationship and the causality between the contract and the relocation exist, the requirement of letter b) would be fulfilled.
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