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V2734-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Special regime of Article 93 LIRPF requires proof of causal link between relocation and appointment as administrator

An investor and manager asks whether the startup tax regime under the Startups Law can apply upon moving to Spain to become Chairman of a Board. The DGT states that a causal link must exist between the relocation and the appointment, along with meeting participation requirements if the company is a patrimonial entity.

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2023-10-06PublishedPublished 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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