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V2363-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Australian citizen may qualify for Spain's special regime as administrator without significant shareholding

An Australian citizen asks whether they can benefit from the special tax regime for displaced workers upon becoming an administrator of a new Spanish company. The DGT states that eligibility is possible if the move to Spain is directly caused by the appointment and if the individual does not hold 25% or more of the company's shares.

In 6 key points

How it affects those involved

The ruling clarifies eligibility conditions for foreign nationals becoming administrators in Spain, emphasizing the necessity of a direct causal link between the appointment and relocation, and the absence of significant shareholding.

Lifecycle

2022-11-16PublishedPublished 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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