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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Requirements for the Startup Tax Regime in Remote Work or Travel
V1198-26
Energy efficiency deduction not applicable under special tax regime
V2199-25
Causal link required for special tax regime for administrators
V1857-25
Requisitos para acceder al régimen especial de tributación del artículo 93 LIRPF por desplazamiento laboral
V1690-25
Special tax regime for workers relocated to Spain requires direct causal link to employment
V1053-25
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
Exemption for foreign work cannot be applied under special regime
V2547-24
Beckham regime for self-employed: ordinary registration does not grant access to Article 93 LIRPF unless activity is qualified as entrepreneurial by ENISA or the professional is highly qualified
V2477-24
Beckham regime for founder appointed as administrator of Spanish subsidiary: possible if company is not a patrimonial entity and relocation is causally linked to appointment
V2335-24
Move to Spain as foundation patron and DG allows special regime under art. 93 LIRPF
V2095-24
Causality required for special regime under article 93 LIRPF
V1622-24
Causes must link relocation to appointment as administrator
V1621-24
Requirements to access the special regime under Article 93 LIRPF as an administrator
V3190-23
Special regime of Article 93 LIRPF requires proof of causal link between relocation and appointment as administrator
V2734-23
V1595-22
Exemption for foreign work earnings not applicable under special IRPF regime
V0856-19
Option available for displaced workers under specific conditions
V2119-14
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