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V0923-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Requirements to access the special tax regime under Article 93 LIRPF as an administrator

A Swedish national asks whether they can apply for the special tax regime for displaced persons upon being appointed administrator of a new Spanish company. The DGT states that eligibility is possible if there is a causal link between the relocation and the appointment, and other legal requirements are met.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which displaced individuals may benefit from a special tax regime when appointed as administrators in Spain.

Lifecycle

2025-05-26PublishedPublished 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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