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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.
Cuestión planteada En relación con el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF):
Para cumplir el requisito de no haber sido residente en España durante los diez períodos impositivos anteriores, se debe acreditar la no residencia desde el año 2011 hasta 2020 inclusive, si la residencia se adquiere en 2021. Asimismo, si el desplazamiento es por ser administrador, debe existir una relación de causalidad entre el traslado a España y la adquisición de dicho cargo. Un tiempo prolongado entre el desplazamiento y el nombramiento puede indicar la falta de dicha causalidad.
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