Special tax regime for LIRPF administrators requires proof of causal link to Spain move
Technical details
Summary
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.