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An Israeli citizen asks whether the special IRPF regime applies after arriving in Spain before starting a work contract. The DGT states that a causal link must exist between the move and the employment to meet the requirements.
Cuestión planteada Si se cumplen los requisitos para poder optar al régimen fiscal especial aplicable a los trabajadores desplazados a territorio español regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En particular, se pregunta por el requisito previsto en el artículo 93.1.b).1º de dicha Ley.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo. Se requiere una relación de causalidad entre el traslado a España y el inicio de la relación laboral. Un tiempo prolongado entre ambos eventos puede ser un indicio de que no existe dicha causalidad. La existencia de esta relación es una cuestión de hecho que debe acreditarse con medios de prueba.
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