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V0700-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

UK citizen may qualify for special tax regime upon becoming Spanish company administrator

A British citizen asks whether they can apply for the special tax regime for displaced persons upon becoming an administrator of a Spanish company. The DGT states that a causal link must exist between the move and the appointment, and that the company must not be a patrimonial entity if its shareholding is significant.

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2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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