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V1983-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

To qualify for the startup tax regime, relocation to Spain must follow acquisition of management position

A German national resident in the UK asks whether he can apply the special tax regime under article 93 of the IRPF law as a manager of a Swiss company. The DGT states that a causal link must be proven between the move to Spain and the acquisition of the management role.

In 6 key points

Lifecycle

2024-09-17PublishedPublished 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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