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A Swedish national, tax resident in Sweden in 2023, takes up a global commercial director position at a Madrid-based consultancy and asks whether he can apply for the special regime under art. 93 LIRPF. The DGT confirms that he may opt for the regime if he acquires Spanish tax residency in 2024 as a result of starting the employment relationship, has not been a Spanish tax resident in the five preceding tax periods, and does not derive income through a permanent establishment in Spain.
Cuestión planteada Si le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El art. 93.1 LIRPF exige: no residencia en España en los cinco períodos impositivos previos al del desplazamiento; que el traslado sea consecuencia causal del inicio de una relación laboral con empleador en España; y que no se obtengan rentas mediante establecimiento permanente situado en territorio español. La DGT no verifica la existencia efectiva de la relación laboral, cuya acreditación corresponde a otros órganos, pero confirma que de darse los hechos descritos el régimen sería aplicable.
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