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V1274-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Special regime applicable if relocation to Spain is due to administrative role without ownership or linked entity

A Swedish national asks whether they can access the special regime under Article 93 of the LIRPF upon being appointed administrator of a Spanish company. The DGT states that a causal link must exist between the relocation and the appointment, and there must be no ownership or linked entity.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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