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A resident in Sweden asks whether they can apply the special regime under Article 93 of the LIRPF as director of a Spanish branch. The DGT states that such regime may be opted for if the applicant has never been a tax resident in Spain, the relocation arises from the employment relationship with an employer in Spain, and no income is derived from a permanent establishment.
Cuestión planteada Si le será de aplicación el régimen especial previsto 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 cumplir tres condiciones: no haber sido residente en España en los cinco períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo con un empleador en España y que no obtenga rentas calificables como obtenidas mediante un establecimiento permanente. En este caso, el requisito del contrato se cumpliría si existe una relación de causalidad entre el inicio de la relación laboral y el desplazamiento, y si la relación se mantiene con un empleador en España.
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