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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.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El contribuyente podrá optar por el régimen especial si adquiere la residencia fiscal en España como consecuencia de su desplazamiento por el inicio de una relación laboral con un empleador en España. Para ello, debe cumplir que no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas calificables como obtenidas mediante un establecimiento permanente en territorio español. Se requiere la existencia de una relación de causalidad entre el inicio de la relación laboral y el desplazamiento.
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