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A person who moved their residence to Spain asked whether they could access the special regime for displaced workers after starting a labour contract months later. The DGT states that a causal link must exist between the relocation and the employment contract to meet the legal requirement.
Cuestión planteada Si el inicio de la citada relación laboral cumple el requisito establecido en el artículo 93.1.b).1º de la Ley del Impuesto sobre la Renta de las Personas Físicas, para poder optar al régimen fiscal especial aplicable a los trabajadores desplazados a territorio español.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento a España debe ser consecuencia de un contrato de trabajo. Se requiere una relación de causalidad entre el traslado de residencia y el inicio de la relación laboral. El transcurso de un tiempo prolongado entre ambos eventos puede indicar la ausencia de dicha causalidad. La existencia de esta relación es una cuestión de hecho que debe acreditarse con medios de prueba.
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