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A Swedish national asks whether they can apply for the special tax regime for workers relocated to Spain. The DGT states that this regime may be chosen if the applicant has not been a tax resident in the past ten years, the relocation is due to a labour contract, and no permanent establishment income is received.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of an employment contract with an employer in Spain. It is required that the taxpayer has not been a resident in Spain during the ten previous tax periods and that they do not obtain income qualifying as being obtained through a permanent establishment in Spanish territory. Compliance with these requirements allows for taxation under the Non-Resident Income Tax during the year of the change of residence and the following five years.
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