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V1487-22 21 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Residents may opt for special regime under non-resident income tax if relocation is due to a labour relationship

A Portuguese resident moves to Spain to take up senior management roles in a multinational group. The question is whether they can benefit from the special tax regime under Article 93 of the Non-Resident Income Tax Law.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to the taxpayer.

The DGT's ruling

To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of an employment contract or the acquisition of the status of administrator. A causal relationship must exist between the commencement of the employment relationship with an employer in Spain and the relocation to Spanish territory. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment in Spain.

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