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V2731-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Requirements for special tax regime for non-residents after relocation to Spain

A taxpayer asks about the conditions for accessing the special tax regime under the Non-Resident Income Tax law following relocation to Spain. The DGT clarifies how to calculate the period of non-residence and the need for a causal link in the move.

The question raised

In relation to the special tax regime provided for in Article 93 of the Personal Income Tax Law (LIRPF):

The DGT's ruling

To apply the special regime, the taxpayer must not have been a resident in Spain during the ten tax periods prior to the relocation. If residency is acquired in 2021 following a relocation in 2020, non-residency must be proven from 2011 to 2020 inclusive. Furthermore, if the relocation is due to being an administrator, there must be a causal link between the relocation and said status, the absence of which would prevent the use of the regime.

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