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A Dutch national asks whether they can apply for the LIRPF special regime upon being appointed administrator of a new Spanish company. The DGT states that this is possible if the move to Spain is directly caused by the appointment and if the individual does not hold 25% or more of the company's shares.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to the taxpayer.
To apply the special regime under Article 93 of the Personal Income Tax Law, the relocation must be a consequence of acquiring the status of administrator of an entity in which there is no shareholding, or when the shareholding does not constitute a related entity. A causal relationship must exist between the relocation and the appointment, and income must not be obtained through a permanent establishment. Furthermore, it is required that the individual has not been a resident in Spain during the ten previous tax periods.
What is published here, applied to a company or a specific case. The first meeting is free.
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