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A Swedish national previously resident in the UK seeks to apply the special regime under Article 93 of the LIRPF after being hired by a Spanish company. The DGT states that such regime may be opted for if a causal link exists between the relocation and the employment contract, and if the requirements of prior residence and absence of a permanent establishment are met.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El contribuyente podrá optar por el régimen especial del artículo 93 de la LIRPF si adquiere la residencia fiscal en España como consecuencia de su desplazamiento debido al inicio de una relación laboral con un empleador en España. Para ello, debe cumplir que no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas calificables como obtenidas mediante un establecimiento permanente en territorio español. Se requiere la existencia de una relación de causalidad entre el desplazamiento y el inicio de la relación laboral.
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