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A resident taxpayer in Germany since 2011 asks whether they can apply the special regime under Article 93 of the Tax Law on Income Tax for Non-Residents upon moving to Spain in August 2021. The DGT outlines the requirements of prior non-residency, the cause of the move, and the absence of a permanent establishment.
Question posed In relation to the special tax regime regulated in Article 93 of the Personal Income Tax Law: whether it could be applied to in the event of moving to Spain in August 2021.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el contribuyente debe haber sido no residente en España durante los diez períodos impositivos anteriores al desplazamiento. Además, el traslado debe ser consecuencia de un contrato de trabajo o de la adquisición de la condición de administrador de una entidad. Finalmente, no se deben obtener rentas calificables como obtenidas mediante un establecimiento permanente en España.
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