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V0971-24 ·9 May 2024 ·consulta-vinculante Medium impact
Tax

Special startup regime applicable if relocation is for administrative role

A resident in Sweden asks whether they can benefit from the special regime under article 93 of the IRPF law by moving to Spain to serve as an administrator of a startup with a 6% stake. The DGT states that this is possible if there is a causal link between the move and the appointment, and if residence and income requirements are met.

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2024-05-09PublishedPublished 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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