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A Swedish resident in Sweden asks whether they can apply the special tax regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that this regime may be chosen if the conditions of not having been a tax resident in the past ten years, a causal link between employment and relocation, and the absence of income from a permanent establishment are met.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto 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 contribuyente debe cumplir tres condiciones: no haber sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo (o administración de entidad) y no obtener rentas mediante un establecimiento permanente. En este caso, se cumpliría el requisito del contrato laboral si existe causalidad entre el inicio de la relación laboral con la sociedad española y el desplazamiento a España.
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