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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.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el contribuyente debe haber adquirido la residencia fiscal en España como consecuencia de su desplazamiento. Se requiere no haber sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea por un contrato de trabajo (distinto al de deportistas profesionales) y no obtener rentas mediante un establecimiento permanente en territorio español. En este caso, se cumpliría el requisito del contrato laboral si existe causalidad entre el inicio de la relación laboral con la sociedad española y el desplazamiento.
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