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An Icelandic resident in the UK asks whether they can apply for the special 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 applicant has not been a tax resident in the past ten years, the move is due to a labour contract, and no permanent establishment income is received.
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 93.1 de la LIRPF, debe existir una relación de causalidad entre el desplazamiento a España y el inicio de la relación laboral con un empleador en España. Asimismo, el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español.
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