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A Swedish national asks whether they can apply the special tax regime under article 93 of the LIRPF as a manager in a Spanish company. The DGT states this is possible provided the individual has not been a tax resident in the past ten years, the move is due to a labour relationship, and no income is derived from a permanent establishment.
Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law is applicable to the taxpayer.
To apply the special regime under Article 93 of the LIRPF, there must be a causal link between the relocation to Spain and the commencement of the employment relationship with an employer in Spain. Furthermore, the taxpayer must not have been a resident in Spain during the previous ten tax periods and must not derive income qualifying as being obtained through a permanent establishment in Spanish territory.
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