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The taxpayer asks whether having previously been taxed under IRNR through a permanent establishment prevents access to the Beckham regime. The DGT responds that, to benefit from this regime, the taxpayer must not obtain income that would be classified as derived from a permanent establishment during the regime period.
Cuestión planteada 1.- Si el hecho de haber tributado en el pasado por el Impuesto sobre la Renta de No Residentes (IRNR) a través de establecimiento permanente impide la aplicación del régimen especial del artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para optar por el régimen especial del artículo 93 de la LIRPF, el contribuyente debe cumplir que no obtenga rentas calificables como obtenidas mediante un establecimiento permanente en España. Por tanto, el cese de dicho establecimiento permanente debe producirse con anterioridad al primer periodo impositivo de aplicación del régimen especial. En ese caso, el contribuyente tributaría como no residente bajo el TRLIRNR.
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