Skip to content
Back to index
V3411-20 24 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Can a UK citizen opt for the special tax regime upon moving to Spain for a job?

A British citizen asks whether they can access the special tax regime for moving to Spain following a job offer. The DGT states that this regime is available if the move is due to a labour contract, the individual has not been a tax resident in the past ten years, and they do not have income from a permanent establishment.

The question raised

Whether, in the event of accepting the job offer, the special tax regime provided for in Article 93 of the Personal Income Tax Law would be applicable to them.

The DGT's ruling

To apply the special regime under Article 93 of the LIRPF, the relocation must be a consequence of an employment contract with an employer in Spain. Furthermore, it must be met that the taxpayer has not been a resident in Spain during the ten previous tax periods and that they do not obtain income through a permanent establishment in Spanish territory. Tax residence shall be determined according to the criteria of permanence or the center of economic interests under Article 9 of the LIRPF.

Book your free first meeting