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The consultant asks whether they can apply the special regime under article 93 of the LIRPF after being hired by a Spanish company with 12% ownership. The DGT states that eligibility is possible if the applicant has not been a tax resident in the past five years, does not have a permanent establishment, and the move is due to the employment relationship.
Cuestión planteada Si le resultará aplicable el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. Se requiere que el contribuyente no haya sido residente en España en los cinco períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente. La aplicación dependerá de que se acredite la relación de causalidad entre el inicio de la relación laboral y el desplazamiento.
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