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.

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