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A resident in Sweden asks whether they can apply the special regime under Article 93 of the LIRPF when moving to Spain to work at a Swedish subsidiary. The DGT states that this regime is available if the person has never been a tax resident in Spain, does not receive income from a permanent establishment, and the move is due to a labour relationship with an employer in Spain.
Cuestión planteada Si le resultará de aplicación el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1 de la LIRPF, el contribuyente debe haber sido no residente en España durante los cinco períodos impositivos anteriores. El desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España, existiendo causalidad entre el inicio de la relación laboral y el traslado. Además, no se deben obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español.
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