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V1274-25 ·10 July 2025 ·consulta-vinculante Low impact
Tax

Article 93 LIRPF special regime limits economic activities to entrepreneurs or highly qualified professionals

The consultant asks whether they can carry out independent professional activities while maintaining the special tax regime under Article 93 of the LIRPF. The DGT responds that only entrepreneurial or highly qualified professional activities are allowed, otherwise exclusion from the regime may occur.

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2025-07-10PublishedPublished 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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