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An Estonian national asks whether the special regime under article 93 of the LIRPF applies upon being appointed administrator of a Spanish company. The DGT states that it does apply if the move results from the appointment and other residence and absence of a permanent establishment requirements are met.
Individuals appointed as administrators of Spanish companies may qualify for the special regime under LIRPF if the move to Spain is directly due to the appointment and other conditions are satisfied.
The tax team reviews your specific situation.
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