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A Venezuelan citizen resident in Spain asks whether they can benefit from the special tax regime for displaced workers after receiving a job offer. The DGT states that access requires no prior residence, a causal link between displacement and the contract, and the absence of income from a permanent establishment.
Cuestión planteada Si, en el caso de aceptar la oferta de trabajo, puede acogerse al régimen fiscal especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1 LIRPF, el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores. El desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España, existiendo una relación de causalidad que debe acreditarse. Asimismo, no se pueden obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. Si el desplazamiento no es consecuencia del inicio de la relación laboral, no se puede optar por este régimen.
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