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V0894-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Requirements for accessing the special regime under Article 93 of the Personal Income Tax Law due to status as an administrator

The DGT confirms that the special regime under Article 93 of the LIRPF may apply if there is a causal link between the move and the appointment, and if the entity carries out economic activity.

In 6 key points

How it affects those involved

Foreign residents may benefit from the special regime if their move to a new country is linked to taking on a management role in a SOCIMI that conducts economic activity.

Lifecycle

2024-04-23PublishedPublished 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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