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A German citizen, who has not resided in Spain in the past 10 years, asks whether they can apply the special regime under Article 93 of the LIRPF after being hired by a Slovak company in Spain. The DGT states that the regime may be applied if the conditions of prior non-residence, work-related relocation, and absence of income from a permanent establishment are met.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable to you.
To apply the special regime, the taxpayer must have been a non-resident in Spain during the ten previous tax periods. The relocation must be a consequence of an employment contract with an employer in Spain or by order of the employer through a relocation letter. Furthermore, income qualifying as being obtained through a permanent establishment in Spanish territory must not be obtained.
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