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A French national who has never resided in Spain asks whether he can access the special regime for displaced workers. The DGT responds that this is possible if the displacement is due to an employment contract and the requirements for residence and absence of a permanent establishment are met.
Question posed: Whether one may benefit from the special tax regime applicable to workers relocated to Spanish territory as provided for in Article 93 of the Personal Income Tax Law.
The special regime under Article 93 of the Personal Income Tax Law allows for taxation under the Non-Resident Income Tax during the year of change of residence and the following five years. To qualify, the taxpayer must not have been a resident in Spain in the previous ten years, the relocation must be due to an employment contract (or management of an entity), and they must not derive income from a permanent establishment in Spain.
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