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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether they can apply for the LIRPF special regime by relocating to Spain to serve as an administrator of a company. The DGT states that this is possible if the conditions of no prior tax residency, absence of a permanent establishment, and the fact that participation does not create a linked entity are met.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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