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V1390-17 ·5 June 2017 ·consulta-vinculante Medium impact
Tax

UK national can qualify for special regime for displaced workers as administrator if no capital participation

A UK national asks whether they can access the special tax regime for displaced workers upon becoming an administrator of a Spanish company. The DGT confirms this is possible if there is no capital participation and all other legal requirements are met.

In 6 key points

How it affects those involved

UK nationals appointed as administrators of Spanish companies may qualify for the special tax regime for displaced workers provided they do not hold capital interests and meet all other legal conditions.

Lifecycle

2017-06-05PublishedPublished 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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