Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 112 results.

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LOW
dgt-evolution

Entidad Vinculada — evolución doctrinal DGT

evolution::entidad-vinculada

MEDIUM
Tax

Must exist causal link between relocation and administrative role

V5382-26

MEDIUM
Tax

Causality required between move to Spain and directorship for special IRPF regime

V5360-26

MEDIUM
Tax

Exemption depends on date risks and benefits are transferred

V5184-26

MEDIUM
Tax

Transmission date for positive income exemption depends on accounting write-down date

V5183-26

MEDIUM
Tax

Special tax regime requires relocation to be linked to appointment as administrator

V1313-26

MEDIUM
Tax

Access to special tax regime for administrators without permanent establishment

V1200-26

MEDIUM
Tax

Cannot apply Beckham regime if relocation not linked to becoming administrator

V0580-26

MEDIUM
Tax

Negative income from the dissolution of a linked entity is deductible

V0552-26

MEDIUM
Tax

Special tax regime requires relocation to be linked to becoming an entity administrator

V0456-26

MEDIUM
Tax

Foreign work exemption requires intragroup service with benefit to foreign entity

V0067-26

LOW
Tax

Requisitos para optar al régimen especial de tributación (Art. 93 LIRPF) por la condición de administrador

V2473-25

MEDIUM
Tax

Special tax regime requires causal link between appointment and relocation

V2454-25

LOW
Tax

Foreign work exemption requires intragroup service to provide benefit or utility to non-resident entity

V2401-25

MEDIUM
Tax

Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%

V2023-25

MEDIUM
Tax

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

V1970-25

LOW
Tax

Requisitos para la exención de rendimientos por trabajos realizados en el extranjero

V1692-25

MEDIUM
Tax

Causal link required between move to Spain and appointment as administrator

V1614-25

LOW
Tax

Administrator relocation to Spain may qualify for LIRPF special regime

V1439-25

MEDIUM
Tax

Special regime requires causal link between relocation and appointment

V1209-25

MEDIUM
Tax

Special tax regime for LIRPF administrators requires proof of causal link to Spain move

V1068-25

MEDIUM
Tax

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

V0923-25

LOW
Tax

UK citizen may qualify for special tax regime upon becoming Spanish company administrator

V0700-25

MEDIUM
Tax

Can a Swedish national apply for the LIRPF special regime upon becoming an administrator?

V0344-25

MEDIUM
Tax

Extinction of Moroccan subsidiary: intercompany credit impairment and negative tax income on dissolution

V2519-24

MEDIUM
Tax

UTE transfers administrative concession freely to affiliated entity: transaction deemed self-consumption at 21% VAT rate

V2532-24

MEDIUM
Tax

To qualify for the startup tax regime, relocation to Spain must follow acquisition of management position

V1983-24

MEDIUM
Tax

Can Czech nationals apply for startup tax regime upon moving to Spain as administrator?

V1452-24

MEDIUM
Tax

Special startup regime applicable if relocation is for administrative role

V0971-24

MEDIUM
Tax

Can a Swedish national access the special tax regime for relocating to Spain to manage a real estate company?

V0962-24

MEDIUM
Tax

Access to startup regime under Article 93 of the LIRPF as administrator

V0795-24

MEDIUM
Tax

Shareholding in a patrimonial entity may limit access to special tax regime for administrators

V0619-24

MEDIUM
Tax

Residents may opt for startup regime if move to Spain follows appointment as administrator

V2909-23

MEDIUM
Tax

Requirements to access the Startup special regime as an administrator

V2913-23

MEDIUM
Tax

Requirements to access the special regime of the LIRPF as an administrator

V2914-23

MEDIUM
Tax

Possibility of claiming the special tax regime under Article 93 of the LIRPF as an administrator

V2910-23

MEDIUM
Tax

Special regime of Article 93 LIRPF requires proof of causal link between relocation and appointment as administrator

V2734-23

MEDIUM
Tax

Citizen from Germany may qualify for special tax regime under Article 93 of LIRPF if relocation follows appointment as administrator

V2708-23

MEDIUM
Tax

Citizen can opt for LIRPF special regime if moving to Spain to manage property company

V2416-23

MEDIUM
Tax

UK resident can apply for special tax regime under Article 93 of LIRPF if moving to Spain to become a director

V0783-23

MEDIUM
Tax

Requirements to access the special regime of the LIRPF by becoming an administrator

V0567-23

MEDIUM
Tax

UK resident may qualify for LIRPF special regime if move to Spain follows appointment as administrator

V0382-23

MEDIUM
Tax

UK national can apply for startup regime if moving to Spain due to becoming administrator

V0352-23

MEDIUM
Tax

Foreign work IRPF exemption depends on whether services are real intragroup services

V0042-23

MEDIUM
Tax

Requirements to access the special regime of the LIRPF as an administrator

V2456-22

MEDIUM
Tax

Australian citizen may qualify for Spain's special regime as administrator without significant shareholding

V2363-22

MEDIUM
Tax

Special LIRPF regime applicable if move to Spain as administrator without significant participation

V2196-22

MEDIUM
Tax

Foreign work exemption requires intragroup service beneficial to non-resident entity

V1713-22

MEDIUM
Tax

Special LIRPF regime applicable if move to Spain as administrator without link

V1720-22

MEDIUM
Tax

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

V1595-22

MEDIUM
Tax

Requirements to access the special regime of the LIRPF as an administrator

V1331-22

MEDIUM
Tax

Special LIRPF regime applicable if moving to Spain as administrator without significant participation

V1313-22

MEDIUM
Tax

Possibility of applying IRPF special regime as administrator without link

V0783-22

MEDIUM
Tax

Requirements to apply for the special LIRPF regime as an administrator

V0587-22

MEDIUM
Tax

Special LIRPF regime applicable if move to Spain follows appointment as administrator

V0114-22

MEDIUM
Tax

Can you apply for the LIRPF special regime as an administrator without significant participation?

V0007-22

MEDIUM
Tax

Requirements to apply for the special regime under Article 93 of the Spanish IRPF for administrator status

V3025-21

MEDIUM
Tax

Possibility of applying the special tax regime under Article 93 of the LIRPF by appointment as administrator

V2983-21

MEDIUM
Tax

Can the special LIRPF regime apply to Swedish nationals appointed as administrators without participation or linked entity?

V2810-21

MEDIUM
Tax

Loan between linked entities exempt from VAT

V2670-21

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