Skip to content
Back to index
V3410-20 24 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Cannot apply special regime if resident in Spain in previous 10 tax periods

A Portuguese citizen who resided in Spain between 2006 and 2013 asks whether they can claim the special IRPF regime upon returning in 2020. The DGT responds that the requirement of not being resident in Spain during the previous 10 tax periods is not met.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable to them.

The DGT's ruling

To apply the special tax regime for Non-Resident Income Tax, the taxpayer must not have been a resident in Spain during the ten tax periods prior to the relocation. Since the inquirer resided in Spain between 2006 and 2013, they do not meet this requirement upon returning in 2020.

Book your free first meeting