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A Norwegian citizen moving to Spain for a Spanish company job asks whether he can benefit from the special regime under Article 93 of the IRPF law. The DGT confirms this is possible provided the conditions of prior fiscal residence, the reason for displacement, and absence of income from a permanent establishment are met.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial aplicable a los trabajadores desplazados a territorio español previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El régimen especial del artículo 93 de la LIRPF es aplicable si el contribuyente adquiere la residencia fiscal en España por desplazamiento debido a una relación laboral. Para ello, no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas de un establecimiento permanente en territorio español. La opción debe ejercerse mediante comunicación a la Administración en el plazo establecido.
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