Special tax regime requires causal link between appointment and relocation
Technical details
Summary
A Swedish national seeks to know if he can apply the special tax regime under article 93 of the LIRPF upon moving to Spain to act as administrator of an real estate investment company. The DGT states that access to the regime requires a causal link between the move and the position, and that the company must not be considered a patrimonial entity if its participation creates a link.