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V2095-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Move to Spain as foundation patron and DG allows special regime under art. 93 LIRPF

A Spanish national resident in the UK since 2014, sole shareholder and administrator of a Luxembourg group, considers relocating to Spain to serve as patron, president and Director General of a Spanish foundation. The DGT confirms that such relocation enables access to the special regime under article 93 LIRPF, and that maintaining or acquiring foreign corporate administration status does not constitute a barrier or exclusion.

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2024-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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