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V1840-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Special regime applicable if relocation is for administrative role without 25% ownership or link

A resident in the Netherlands moves to Spain to serve as administrator and minority shareholder of a company. The DGT examines whether the special tax regime for non-residents applies.

In 6 key points

Lifecycle

2020-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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