Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
To access the special regime under Article 93 of the LIRPF (Personal Income Tax Law), the relocation to Spain must be a direct consequence of an employment contract. The taxpayer must not have been a resident in Spain during the previous five tax periods and must not derive income from a permanent establishment. It is essential to prove the causal link between the relocation and the commencement of the employment relationship.
The DGT's position remains constant regarding the requirement of causality between the relocation and the employment contract. A modification is observed in the previous residence requirement, moving from ten years in 2016 and 2019 rulings to five years in the 2023 ruling. The criterion regarding the need to prove the causal relationship to avoid indications of a lack of connection remains in force.
Turning points
Reduces the requirement of not having been a resident in Spain from ten to five previous tax periods.
Analysis based on 6 of 9 rulings with a stated position. Updated 29 September 2026.