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The taxpayer asked whether they were liable to pay the Tax on Income from Non-Residents in 2018 after having chosen the special regime under Article 93 of the LIRPF. The DGT responds that, as fiscal residence in Spain was not acquired in that year, the special regime does not apply.
Cuestión planteada 1.- En relación con el período impositivo 2018: si el consultante debe tributar en España como no residente fiscal por el Impuesto sobre la Renta de No Residentes en relación con las rentas obtenidas en España entre los meses de enero a junio de 2018.
El régimen especial del artículo 93 de la LIRPF requiere que el contribuyente adquiera la residencia fiscal en España en el período impositivo en que se produce el desplazamiento. Si el contribuyente no tiene la consideración de residente fiscal en España en el período impositivo 2018, no puede aplicar este régimen. En ese caso, tributará por el Impuesto sobre la Renta de No Residentes únicamente por las rentas de fuente española sujetas según la normativa interna.
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