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V2817-23 17 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

To qualify for the special regime under Article 93 LIRPF, no income from a permanent establishment may be obtained

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.

The question raised

1.- Whether the fact of having been taxed in the past under the Non-Resident Income Tax (IRNR) through a permanent establishment prevents the application of the special regime under Article 93 of the Personal Income Tax Law.

The DGT's ruling

To apply the special regime under Article 93 of the LIRPF, the taxpayer must not obtain income that would be classified as obtained through a permanent establishment in Spain. Therefore, the cessation of said establishment must occur prior to the first tax period of application of the special regime, when the taxpayer is not yet a tax resident in Spain. In such a case of prior cessation, Article 18.5 of the TRLIRNR would be applicable.

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