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V1916-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Voluntary termination of employment does not automatically exclude special regime

A Swedish national resident in Spain under the special IRPF regime asks whether becoming an administrator of a new company would cause loss of the regime. The DGT responds that the regime is retained if the new administrator status meets legal requirements.

In 6 key points

Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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