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V0439-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Can the Startup Regulation be applied if moving to Spain is due to a management contract?

A US citizen resident in the Netherlands asks whether the special regime under article 93 of the LIRPF applies when moving to Spain as a result of a management contract. The DGT states that the causality requirement is met if the move is a direct consequence of the start of the employment relationship and all other legal conditions are satisfied.

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2024-03-14PublishedPublished 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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