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V1068-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Special tax regime for LIRPF administrators requires proof of causal link to Spain move

A taxpayer asks whether they can apply the special tax regime under article 93 of the LIRPF after moving to Spain following appointment as administrator of a company. The DGT states that a causal link must exist between the move and the position, and that if the company is a patrimonial entity, the allowed shareholding is limited.

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2025-06-25PublishedPublished 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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