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V1704-18 14 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Requirements for the special tax regime under Article 93 of the LIRPF for work relocation

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.

The question raised

Cuestión planteada Si le es de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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