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V1421-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

No loss of special tax regime upon transition from administrator to employment

The consultant asks whether ceasing to be an administrator and starting a senior employment relationship would exclude them from the special regime under article 93 of the IRPF Law. The DGT responds that this change does not result in exclusion as long as the conditions of article 93 are met.

In 6 key points

Lifecycle

2022-06-16PublishedPublished 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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