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A Czech national asks whether they can apply for the special tax regime under article 93 of the IRPF law upon moving to Spain to lead a real estate company. The DGT states that this is possible if the move results from their appointment as administrator and other legal requirements are met.
Taxpayers relocating to Spain to take on an administrative role in a real estate entity may qualify for a special tax regime under specific conditions.
The tax team reviews your specific situation.
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