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A UK national asks whether they can apply for the special tax regime under article 93 of the LIRPF 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, the move is due to a labour contract, and no income is derived from a permanent establishment.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable.
The taxpayer may opt for the special regime if they acquire tax residence in Spain as a consequence of their relocation due to the commencement of an employment relationship with an employer in Spain. To do so, they must satisfy the requirement that they have not been a resident in Spain during the ten previous tax periods and that they do not obtain income qualifying as being obtained through a permanent establishment in Spanish territory. The existence of a causal link between the relocation and the commencement of the employment relationship is required.
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