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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Belgian national asks whether they can apply for the special LIRPF regime upon moving to Spain to manage a Spanish company with minority ownership. The DGT states that this is possible provided the conditions of no prior tax residency, causal link to the move, and absence of a permanent establishment are met.
The ruling clarifies eligibility criteria for the special LIRPF regime for administrators relocating to Spain, ensuring alignment with tax residency and establishment rules.
The tax team reviews your specific situation.
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