Skip to content
V1033-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special tax regime for displaced administrators

An Italian national asks whether they can apply the special tax regime for displaced workers upon being appointed administrator of a Spanish company. The DGT states that this is possible if there is a causal link between the displacement and the position, and if there is no participation in the company.

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 of Spanish companies.

Lifecycle

2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact