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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 that such a regime may be chosen if the individual has not been a tax resident in the past ten years, the move is due to a labour contract, and no income is derived from a permanent establishment.
Cuestión planteada Si le sería 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 cumplir tres condiciones: no haber sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo con un empleador en España y que no obtenga rentas mediante un establecimiento permanente en territorio español. En este caso, se cumpliría el requisito del contrato laboral si existe una relación de causalidad entre el inicio de la relación laboral y el desplazamiento.
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