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V2807-19 ·11 October 2019 ·consulta-vinculante Medium impact
Tax

Requirements to apply for the special regime under Article 93 of the LIRPF as an administrator

A Belgian national asks whether she can benefit from the special regime under Article 93 of the LIRPF as administrator of a Spanish company. The DGT states that this is possible if the relocation is directly linked to the position and there is no involvement in the entity.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which administrators of Spanish companies may qualify for the special regime under Article 93 of the LIRPF, focusing on direct link between relocation and administrative role.

Lifecycle

2019-10-11PublishedPublished 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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