Back to index
V1247-20 5 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

UK national working in Switzerland may opt for special non-resident tax regime

A UK national resident in Switzerland asks whether they can apply for the special non-resident tax regime if employed by a Spanish company. The DGT states that such a regime may be opted for if the individual has not been a tax resident in the past ten years, the move is due to the employment relationship, and no income is derived from a permanent establishment.

The question raised

Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable.

The DGT's ruling

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 individual has not been a resident in Spain during the previous ten tax periods and does not obtain income through a permanent establishment in Spanish territory. The taxpayer must acquire tax residence in Spain as a consequence of said relocation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact