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V1757-19 10 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Residents may opt for special tax regime under LIRPF if moving to Spain by employment contract

A Swedish national asks whether they can apply for the special tax regime under the Income Tax of Non-Residents after being hired by a Spanish company. The DGT states this is possible if the individual has not been a tax resident in the past ten years, does not have a permanent establishment, and the move is due to the employment contract.

The question raised

Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable to them.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of an employment contract with an employer in Spain. It is required that the individual has not been a resident in Spain during the ten previous tax periods and does not obtain income through a permanent establishment in Spanish territory. The taxpayer may opt for this regime if they acquire tax residence in Spain as a consequence of said employment relationship.

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