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A Dutch national resident in Belgium asks whether the special LIRPF regime applies upon being hired by a Spanish company. The DGT states it is possible if the individual has not been a tax resident in the past ten years, the move is by employment contract, and no income is derived from a permanent establishment.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the taxpayer must have acquired tax residence in Spain as a consequence of their relocation. It is required that they have not been a resident in Spain during the ten previous tax periods, that the relocation is due to an employment contract (other than that of professional athletes), and that no income is obtained through a permanent establishment in Spanish territory.
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