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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Swedish national asks whether they can apply the special regime under Article 93 of the IRPF Law upon moving to Spain to serve as an administrator. The DGT states that this is possible if there is a causal link between the move and the appointment, and other legal requirements are met.
The ruling clarifies conditions under which a foreign national can benefit from the Startup special regime upon relocating to Spain as an administrator, focusing on causal connection and legal compliance.
The tax team reviews your specific situation.
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