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A Swedish national inquired whether they could benefit from the special tax regime for displaced workers upon starting employment with a Spanish company. The Directorate General for Taxes (DGT) ruled that this is possible provided the individual has not been a resident in the last ten years, the move is due to an employment contract, and no income is derived from a permanent establishment.
Cuestión planteada 1) Si le resulta de aplicación el régimen fiscal especial aplicable a los trabajadores desplazados a territorio español, previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, como consecuencia del inicio de la relación laboral ofertada.
Para aplicar el régimen del artículo 93 de la LIRPF, debe existir una relación de causalidad entre el desplazamiento a España y el inicio de la relación laboral. El contribuyente debe haber sido no residente en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente en España. Bajo este régimen, se tributa por las rentas de fuente española y se consideran obtenidas en España la totalidad de los rendimientos del trabajo. Por tanto, el beneficiario no es considerado residente a efectos de los Convenios de Doble Imposición.
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