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V3190-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Requirements to access the special regime under Article 93 LIRPF as an administrator

A French national resident in Canada asks whether they can apply for the Startup Law special regime by moving to Spain to serve as an administrator. The DGT states that eligibility is possible if there is a causal link between the move and the position, and other legal requirements are met.

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Lifecycle

2023-12-11PublishedPublished 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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