Short answer
Yes, the ground is named expressly. Art. 93.1.b).3º LIRPF recognises a move made because of carrying out in Spain an economic activity qualified as entrepreneurial (actividad emprendedora) under the procedure in art. 70 of Ley 14/2013. Under art. 70.1 that activity must be innovative or of special economic interest to Spain and backed by a favourable report from ENISA.
The rule leaves the terms of application of this ground to a regulation ("en los términos establecidos reglamentariamente"), so do not treat the regime as automatic just because you hold the status: check the regulatory requirements before choosing it.
Art. 93 LIRPF conditions that apply to every ground
You must not have been a Spanish resident in the five tax years before the move. The regime applies in the tax year of the change of residence and the five following years, so up to six years. Main income is taxed on a scale of 24 % up to 600,000 € a year and 47 % above, with no deductions or offsetting, and savings income follows a separate scale. The procedure for exercising the option is set by the Ministry of Finance in a separate act: check it, and its deadline, before you file. The general analysis of the regime is in the article on digital nomad taxes.
What to pay attention to
- The ground works on the recognised activityIt concerns an activity qualified under art. 70. If your project is still being assessed, the tax ground is not yet established.
- A permanent establishment does not block the regimeFor the entrepreneurial and highly qualified professional grounds, the general bar on income earned through a permanent establishment does not apply (art. 93.1.c).
- Your personal role in the projectArt. 70.2 assesses the applicant's professional profile and involvement in the project and, with several partners, each partner's participation. Keep the documents about your role in order.