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V2845-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

Can a Swedish national apply for the special tax regime as a displaced administrator?

A Swedish national asks whether she can apply for the special tax regime as a displaced administrator of a Spanish company. The DGT states that eligibility is possible if the move is directly due to the appointment and there is no significant shareholding in the company.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which a foreign national may qualify for the special tax regime when appointed as administrator of a Spanish company without significant shareholding.

Lifecycle

2019-10-15PublishedPublished 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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