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A UK national residing in Portugal has enquired whether they can apply the special tax regime under the Personal Income Tax Act (LIRPF) upon accepting a job in Spain. The Directorate-General for Tax (DGT) has indicated that this is possible provided the relocation is a direct consequence of the new employment relationship and the requirements regarding prior non-residence and the 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, como consecuencia del inicio de la relación laboral ofertada.
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. El contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores. Además, no debe obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. El hecho de ser ya administrador de sociedades no impide el régimen si el desplazamiento se debe al nuevo contrato laboral.
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