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A Swedish national asks whether they can apply for the special regime under Article 93 of the LIRPF after receiving a job offer in Spain. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past five years, the move is due to the employment relationship, and no income is derived from a permanent establishment.
Cuestión planteada Si le resultará de aplicación el régimen especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el contribuyente debe haber cumplido los requisitos de no haber sido residente en España en los cinco períodos impositivos anteriores y no obtener rentas de un establecimiento permanente. Asimismo, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. El cumplimiento de estos requisitos dependerá de que se inicie efectivamente la relación laboral y exista causalidad entre el trabajo y el desplazamiento.
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