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V3682-15 ·24 November 2015 ·consulta-vinculante Medium impact
Tax

Displaced administrator eligible for special regime under Article 93 of LIRPF

A sole administrator relocating from the UK to Spain seeks clarification on eligibility for the special regime under Article 93 of the LIRPF. The DGT confirms eligibility if the administrator meets the conditions of no prior tax residence, being an administrator without capital participation, and lacking a permanent establishment.

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2015-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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