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V0962-24 ·6 May 2024 ·consulta-vinculante Medium impact
Tax

Can a Swedish national access the special tax regime for relocating to Spain to manage a real estate company?

A Swedish national asks whether they can apply for the special tax regime for relocating to Spain to manage a real estate company. The DGT states that a causal link must exist between the relocation and the appointment as manager, and that the company must not be considered a linked entity if it is a patrimonial structure.

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2024-05-06PublishedPublished 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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