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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 146 results.
Causality required between move to Spain and directorship for special IRPF regime
V5360-26
Lack of causality between relocation and employment contract precludes applying the special regime under Article 93 of the LIRPF
V5319-26
Must exist causal link between relocation and administrative role
V5382-26
UK professional can opt for Beckham regime if moving to Spain for a labour contract
V5374-26
Beckham tax regime can be maintained for remote work or as a company administrator
V1374-26
Special tax regime requires relocation to be linked to appointment as administrator
V1313-26
Access to special tax regime for administrators without permanent establishment
V1200-26
Requirements for the Startup Tax Regime in Remote Work or Travel
V1198-26
Cannot apply Beckham regime if relocation not linked to becoming administrator
V0580-26
Voluntary termination of employment to start a new activity does not exclude special regime
V0565-26
Ending an employment relationship to start self-administration does not exclude special regime
V0442-26
Special tax regime requires relocation to be linked to becoming an entity administrator
V0456-26
Model 296 to be used for annual declarations of special regime workers
V0455-26
Access to Article 93 LIRPF special regime requires no prior Spanish residency in last five tax periods
V0266-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Tratamiento de los pagos por pacto de no competencia derivados de una actividad previa al desplazamiento bajo el régimen especial del art. 93 LIRPF
V2560-25
Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador
V2473-25
Special tax regime requires causal link between appointment and relocation
V2454-25
Beckham tax regime applicable if move to Spain due to new employment contract
V2456-25
Distance workers eligible for special tax regime without international work visa
V2460-25
Tax residency determined by presence of over 183 days or economic interest centre
V2200-25
Energy efficiency deduction not applicable under special tax regime
V2199-25
24% retention applies if work income is below 600,000 euros
V1971-25
Non-resident tax regime available for remote work from Spain
V1953-25
Can startup special tax regime be maintained after leaving employment to become a sole administrator
V1892-25
Spouse of Beckham regime taxpayer must submit form 151
V1852-25
Causal link required for special tax regime for administrators
V1857-25
Can the special regime of Article 93 of the LIRPF be applied for a move to Spain due to appointment as administrator?
V1817-25
Requisitos para acceder al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1690-25
Causal link required between move to Spain and appointment as administrator
V1614-25
Administrator relocation to Spain may qualify for LIRPF special regime
V1439-25
UK LLP rental attribution does not affect Beckham regime eligibility
V1372-25
Article 93 LIRPF special regime limits economic activities to entrepreneurs or highly qualified professionals
V1274-25
Special regime requires causal link between relocation and appointment
V1209-25
Beckham regime maintained if short-term inactivity followed by new administrative role
V1208-25
Possibility of opting for the special tax regime under Article 93 of the Personal Income Tax Law in the context of remote work relocations
V1115-25
Special tax regime for LIRPF administrators requires proof of causal link to Spain move
V1068-25
Special tax regime for workers relocated to Spain requires direct causal link to employment
V1053-25
It is possible to maintain the Beckham regime after a temporary unemployment period
V1102-25
Requirements to access the special tax regime under Article 93 LIRPF as an administrator
V0923-25
UK citizen may qualify for special tax regime upon becoming Spanish company administrator
V0700-25
Requirements for the special tax regime under Article 93 of the LIRPF for work relocation
V0469-25
End of employment leads to exclusion from special tax regime
V0473-25
Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)
V0439-25
Non-compliance with the conditions of the special regime of the Beckham Law entails its exclusion in the tax period in which it occurs
V0128-25
To qualify for the startup tax regime, relocation to Spain must follow acquisition of management position
V1983-24
Can UK citizens opt for special tax regime upon moving to Spain as administrator
V1954-24
Causality required for special regime under article 93 LIRPF
V1622-24
Requirements for special IRPF regime and home purchase exemption on reinvestment
V1616-24
Causes must link relocation to appointment as administrator
V1621-24
No causal link between move to Spain and becoming administrator
V1582-24
Can Czech nationals apply for startup tax regime upon moving to Spain as administrator?
V1452-24
El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador
V1208-24
Can a Swedish national access the special tax regime for relocating to Spain to manage a real estate company?
V0962-24
Shareholding in a patrimonial entity may limit access to special tax regime for administrators
V0619-24
Special regime under Article 93 of the LIRPF requested via Form 149
V0057-24
UK nationals can opt for special tax regime working remotely from Spain
V3278-23
Possibility of claiming the special tax regime under Article 93 of the LIRPF as an administrator
V2910-23
Change of employer does not exclude Beckham tax regime
V2737-23
Citizen from Germany may qualify for special tax regime under Article 93 of LIRPF if relocation follows appointment as administrator
V2708-23
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