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A UK national asks whether they can apply the special tax regime under article 93 of the IRPF law after being hired by a Spanish company. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past ten years, the move is due to a labour contract, and no income is derived from a permanent establishment.
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 del artículo 93 de la LIRPF, el contribuyente debe cumplir tres condiciones: no haber sido residente en España en los diez períodos impositivos anteriores, que el desplazamiento sea consecuencia de un contrato de trabajo con un empleador en España y que no obtenga rentas de un establecimiento permanente en territorio español. En el caso concreto, se cumpliría el requisito del contrato laboral si existe la relación de causalidad entre el inicio de la relación laboral y el desplazamiento.
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