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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.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), there must be a causal link between the relocation to Spain and the commencement of the employment relationship with an employer in Spain. Furthermore, the taxpayer must not have been a resident in Spain during the previous ten tax periods and must not derive income qualifying as being obtained through a permanent establishment in Spanish territory.
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