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V0344-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Can a Swedish national apply for the LIRPF special regime upon becoming an administrator?

A Swedish national appointed administrator of a Spanish subsidiary asks whether he can benefit from the special regime under Article 93 of the LIRPF. The DGT states that access to this regime requires proving that the move to Spain is directly caused by becoming an administrator.

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2025-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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