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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.
Cuestión planteada 1.- Si le resultará aplicable el régimen especial regulado 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, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. Se requiere no haber sido residente en España en los cinco períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente. El cumplimiento de estas condiciones permite tributar por el Impuesto sobre la Renta de no Residentes durante el año del cambio y los cinco siguientes.
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