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V3095-20 ·15 October 2020 ·consulta-vinculante Medium impact
Tax

Requirements to access the LIRPF special regime for administrator relocation

A Belgian national asks whether they can apply for the LIRPF special regime upon being appointed administrator of a new Spanish company. The DGT states that this is possible if the relocation is directly caused by the appointment and other legal conditions are met.

In 6 key points

Lifecycle

2020-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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