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V1208-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador

A couple asks whether they can benefit from the special tax regime for non-residents after the woman moves to Spain to become a managing director of a company. The DGT states that this is possible if the link between the move and the appointment is proven, and if residence and income requirements are met.

In 6 key points

How it affects those involved

Individuals relocating to Spain to take on an administrative role in a company may qualify for the special non-resident tax regime under specific conditions.

Lifecycle

2024-05-28PublishedPublished 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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