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V2914-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Requirements to access the special regime of the LIRPF as an administrator

A resident in Sweden asks whether she can apply for the special regime under article 93 of the LIRPF when setting up a company in Spain. The DGT states that this is possible if the change of residence is directly linked to her appointment as administrator and other legal requirements are met.

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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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