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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.
Cuestión planteada Si le resulta 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 93.1.a) de la LIRPF, el contribuyente no debe haber sido residente en España durante los diez períodos impositivos anteriores al desplazamiento. En este caso, al haber residido en España entre 2006 y 2013, el consultante no cumple este requisito para su retorno en 2020.
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