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V2910-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Possibility of claiming the special tax regime under Article 93 of the LIRPF as an administrator

A Swedish national asks whether they can apply the special tax regime for displaced persons upon being appointed administrator of a Spanish real estate company. The DGT states that access to this regime requires a causal link between the appointment and the change of fiscal residence.

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2023-10-31PublishedPublished 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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