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A couple resident in Germany asks whether they can benefit from the special tax regime under Article 93 of the LIRPF after setting up a Spanish company and being appointed administrators. The DGT replies that this is not possible due to the absence of a causal link between their move to Spain and becoming administrators.
The absence of a causal connection between relocation to Spain and assuming administrative roles prevents eligibility for the special tax regime under Article 93 of the LIRPF.
The tax team reviews your specific situation.
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