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V1238-24 ·29 May 2024 ·consulta-vinculante Medium impact
Tax

Tax residency and access to Startup regime depend on causal link of relocation

A consultant relocating to Spain after leaving a UK position asks whether they can access the special regime under the LIRPF. The DGT explains that access to this regime requires a causal relationship between the move to Spain and the acquisition of administrator status.

In 6 key points

Lifecycle

2024-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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