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A U.S. resident asks whether they can access Spain's special IRPF regime upon moving to act as a managing director of a company, and whether selling their U.S. home to buy one in Spain qualifies for exemption. The DGT states that the special regime depends on the reason for relocation and the absence of income from a permanent establishment, and that home purchase exemption requires reinvestment of proceeds.
Residents moving to Spain for administrative roles must assess whether their relocation qualifies under the special IRPF regime and whether home purchase is exempt under reinvestment rules.
The tax team reviews your specific situation.
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