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A U.S. resident asks whether they can apply the special regime under Article 93 of the LIRPF after receiving a job offer from a Spanish public foundation. The DGT states that this is possible if the conditions are met, including not having been a tax resident in the past five years, the relocation being due to a labour contract, and no income from a permanent establishment.
Question raised 1. Whether the special regime regulated in Article 93 of the Personal Income Tax Law will be applicable.
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 with an employer in Spain. It is required that the individual has not been a resident in Spain during the five previous tax periods and does not obtain income through a permanent establishment. Compliance with these conditions allows for taxation under the Non-Resident Income Tax during the year of the change and the following five years.
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