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A UK-based professional asks whether they can apply the special tax regime (Art. 93 LIRPF) when relocating to Spain to lead a subsidiary. The DGT states that this regime is available if the individual has never been a Spanish tax resident, the move results from a labour contract with a Spanish employer, and no income is derived from a permanent establishment.
Cuestión planteada 1.- Si al consultante le resultará de aplicación el régimen especial de tributación previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el contribuyente debe haber sido no residente en España durante los cinco años anteriores y el desplazamiento debe ser consecuencia de un contrato de trabajo con un empleador en España. Asimismo, no debe obtener rentas calificables como obtenidas mediante un establecimiento permanente en territorio español. Respecto al carried interest derivado de actividad previa al desplazamiento, este no tributará en España si no deriva, directa o indirectamente, de una actividad personal desarrollada en territorio español.
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