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A taxpayer asked whether they could remain in the special tax regime under article 93 of the IRPF Law after leaving their job to become a sole administrator and executive director of another entity. The DGT responds that leaving employment and being appointed as administrator does not automatically exclude one from the regime, provided legal requirements are met.
Taxpayers transitioning from employment to becoming sole administrators may retain the startup special tax regime if legal conditions are satisfied.
The tax team reviews your specific situation.
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