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An Italian national resident in Monaco asks whether they can apply for the special regime for workers relocated after being hired by a Spanish company. The DGT states that eligibility is possible if the conditions are met, including no residency in the past ten years, no permanent establishment, and a causal link between the employment and the relocation.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law would be applicable to them.
To apply the special regime under Article 93 of the LIRPF, the relocation must be a consequence of an employment contract with an employer in Spain. It is required that the taxpayer has not been a resident in Spain during the previous ten tax periods and that they do not obtain income qualifying as being obtained through a permanent establishment in Spanish territory. Compliance with these requirements allows for taxation under the Non-Resident Income Tax during the year of the change and the following five years.
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