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A company asks whether a worker on placement in Spain can access the special tax regime for displaced employees. The DGT states this is possible if there is a causal link between the contract and the move, provided the worker was not a tax resident in Spain in the previous ten years.
Cuestión planteada Si en el caso expuesto, de desplazamiento a España por el inicio de una relación laboral de carácter indefinido con la consultante, resultará de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo y el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores. En este caso, si la persona ya es residente fiscal en España por su estancia previa para cursar un máster, no podrá optar por este régimen. Si existe conflicto de residencia con otro Estado, se aplicarán las reglas del Convenio para evitar la doble imposición.
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