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An Argentine citizen already benefiting from the special regime under Article 93 LIRPF via employment (periods 2023-2028) wishes to end the employment relationship and start a software development economic activity. The DGT concludes that, unlike transitioning to another employment relationship, establishing a permanent economic activity in Spain results in exclusion from the regime, except where the activity is classified as entrepreneurial (case 3) or as a highly qualified professional in an emerging company or R&D+i activities (case 4).
Cuestión planteada Si, en caso de que lleve a cabo la modificación expuesta, podrá seguir aplicando el régimen especial.
El art. 93.1.c LIRPF prohíbe obtener rentas mediante establecimiento permanente en España durante la vigencia del régimen, salvo para los supuestos 3º y 4º del art. 93.1.b. El inicio de una actividad económica de software sin obtener informe favorable de ENISA como actividad emprendedora, ni acreditar la condición de profesional altamente cualificado conforme al art. 71 Ley 14/2013, determina el incumplimiento del requisito y la exclusión del régimen con efectos en el mismo período impositivo, debiendo comunicarlo en el plazo de un mes (art. 118 RIRPF).
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