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An Italian citizen asks whether they can apply for the special tax regime for workers on assignment when hired by a Spanish company. The DGT states that such a regime may be opted for if the conditions are met, namely, no fiscal residence in the past ten years, the assignment is by employment contract, and no income from a permanent establishment.
Cuestión planteada Si le resulta 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 con un empleador en España. Se requiere no haber sido residente en España en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente en territorio español. El contribuyente debe adquirir la residencia fiscal en España como consecuencia de dicho desplazamiento.
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