Doctrine by topic · DGT Observatory

Relocation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 41 rulings · 2021–2025

Current position

Allowances for meals and accommodation in municipalities other than the habitual one are exempt if they compensate for hospitality expenses, do not exceed daily limits, and do not exceed nine continuous months in the same municipality. Accommodation expenses require hospitality receipts and do not include housing rents. For the special regime under Article 93 of the IRPF (Personal Income Tax) Law, causality between the relocation and the contract or appointment is required, in addition to meeting non-residency requirements.

The doctrine does not show a linear evolution, but rather addresses different relocation scenarios independently. Consultations regarding Article 93 of the IRPF Law maintain a constant requirement of causality and non-residency, while the latest consultation provides clarifications on the exemption for meal and accommodation expenses.

Turning points

  1. V1696-21

    Specifies that for the calculation of the exemption, the calendar days of the relocation and the travel days to or from the destination country are included.

  2. V1079-25

    Establishes that accommodation expenses must be justified with hospitality receipts, expressly excluding housing rents.

Analysis based on 35 of 41 rulings with a stated position. Updated 4 August 2026.

Rulings on this topic

24
V1198-26 21 May 2026

Requirements for the Startup Tax Regime in Remote Work or Travel

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscalteletrabajodesplazamientoestablecimiento permanente LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V0879-25 23 May 2025

Foreign work exemption requires beneficiary to be a non-resident entity

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoentidad no residenteestablecimiento permanenteconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6
Affects CompanyExpat · Non-residentIndividual
V0425-25 20 Mar 2025

RSU from pre-move foreign activity not taxable in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialrsuresidencia fiscalrendimientos del trabajodesplazamiento LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V0275-25 13 Mar 2025

Can non-residents opt for startup regime under Spanish tax law?

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalrelación laboralestablecimiento permanentedesplazamiento LIRPF — Ley 35/2006 del IRPF art. 93.1.aLIRPF — Ley 35/2006 del IRPF art. 93.1.b.1
Affects CompanyExpat · Non-residentIndividual
V0057-24 14 Feb 2024

Special regime under Article 93 of the LIRPF requested via Form 149

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialteletrabajoresidencia fiscalmodelo 149impuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V3278-23 21 Dec 2023

UK nationals can opt for special tax regime working remotely from Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalteletrabajodesplazamientorentas del trabajo LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V2797-23 16 Oct 2023

Can residents opt for the special regime under Article 93 of the LIRPF?

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalrelación laboralempleador en Españaestablecimiento permanente LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V2566-23 26 Sept 2023

Can you opt for the special regime under Article 93 of the LIRPF?

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalrelación laboralestablecimiento permanentedesplazamiento LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V1949-23 5 Jul 2023

Special tax regime maintainable after ceasing administrator role

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscaladministradorpatronodirector general LIRPF — Ley 35/2006 del IRPF art. 93.1.bLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1499-23 1 Jun 2023

Can the Startup Regime be applied if moving to Spain via a labour contract?

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscaldesplazamientorelación laboralestablecimiento permanente LIRPF — Ley 35/2006 del IRPF art. 93.1.aLIRPF — Ley 35/2006 del IRPF art. 93.1.b.1
Affects CompanyExpat · Non-residentIndividual

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