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A Swedish national has enquired whether they can benefit from the special tax regime under Article 93 of the Personal Income Tax Act (LIRPF) upon being hired as a country manager in Spain. The Directorate General for Taxes (DGT) indicates that this regime may be opted for provided that the requirements regarding residency, the reason for the transfer, and the absence of a permanent establishment are met.
Cuestión planteada 1.- 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 como consecuencia del inicio de la relación laboral ofertada.
El contribuyente podrá optar por el régimen especial si adquiere la residencia fiscal en España como consecuencia de su desplazamiento por el inicio de una relación laboral. Para ello, debe cumplir que no haya sido residente en los diez períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente. Asimismo, el cese voluntario de la relación laboral para iniciar una nueva relación de administrador que cumpla los requisitos del artículo 93 no constituye causa de exclusión del régimen.
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