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V2909-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Residents may opt for startup regime if move to Spain follows appointment as administrator

A resident in Sweden asks whether they can apply for the startup regime upon becoming administrator of a dental clinic in Spain. The DGT states that a causal link must exist between the move and the position, along with meeting other residence and income requirements.

In 6 key points

Lifecycle

2023-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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