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V1208-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Can a Swedish national apply for the special tax regime upon becoming a Spanish company administrator?

A Swedish national asks whether he can apply for the special tax regime for displaced workers upon being appointed administrator of a new Spanish company. The DGT states that this is possible if the move results from the appointment and other legal requirements are met.

In 6 key points

How it affects those involved

The ruling clarifies eligibility conditions for the special tax regime for foreign nationals appointed as administrators in Spain.

Lifecycle

2020-05-04PublishedPublished 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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