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A Swedish national asks whether they can apply for the special tax regime for relocation to Spain after receiving a job offer from a Spanish company. The DGT states that such a regime may be opted for if the applicant has not been a tax resident in the past ten years, the relocation is by employment contract, and no permanent establishment income is obtained.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable to the taxpayer.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), there must be a causal link between the relocation to Spain and the commencement of an employment relationship with an employer in Spain. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income qualifying as being obtained through a permanent establishment in Spanish territory.
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