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A French national resident in Sweden asks whether the special regime under article 93 of the LIRPF applies after being hired by a Spanish company. The DGT states that the regime may be opted for if there is a causal link between the move and the employment contract, along with other legal requirements.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, 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. La aplicación de este régimen implica 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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