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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A British citizen resident in the UK asks whether they can access the special LIRPF regime (art. 93) having a 20-30% stake in a Spanish company offering them employment. The DGT responds that being a passive investor does not bar access to the regime as long as the conditions of labour connection and fiscal residence are met.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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