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V2566-23 26 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Can you opt for the special regime under Article 93 of the LIRPF?

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.

The question raised

Whether the special regime provided for in Article 93 of the Personal Income Tax Law will be applicable to you.

The DGT's ruling

To apply the special regime, the taxpayer must have been a non-resident in Spain during the five previous tax periods. The relocation must be a consequence of an employment contract with an employer in Spain. Furthermore, no income may be obtained that would be classified as being obtained through a permanent establishment in Spanish territory.

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