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A taxpayer who previously used the special regime for relocated workers between 2005 and 2010 asks whether they can opt into it again from 2019. The DGT rules that this is possible provided they have not been a resident for the previous ten years, the relocation is due to a contract or work mandate, and there is no income from a permanent establishment.
Cuestión planteada Si, nuevamente, le sería de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, abarcando dicha opción los períodos 2019 y los cinco siguientes.
El contribuyente podrá optar por el régimen especial del artículo 93 de la LIRPF si adquiere la residencia fiscal en España en 2019 como consecuencia de un nuevo desplazamiento ordenado por su empleador, siempre que exista una carta de desplazamiento. Además, debe cumplir que no haya sido residente en España durante los diez períodos impositivos anteriores y que no obtenga rentas por establecimiento permanente. Las retribuciones por trabajo desarrolladas antes del desplazamiento no tributarán en España si no derivan de una actividad personal en territorio español.
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