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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.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. Se requiere que el contribuyente no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente en territorio español. El cumplimiento de estos requisitos permite optar por tributar por el Impuesto sobre la Renta de no Residentes durante el año de cambio de residencia y los cinco siguientes.
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