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A UK national resident in Spain under the special regime for displaced workers ceased their employment and became an administrator of their own company. The DGT asks whether this change in activity results in exclusion from the special regime under Article 93 of the LIRPF.
Question posed: Whether, given the brevity of the period elapsed between the termination of the previous employment relationship and the assumption of the position of administrator in the company established in Spain, the special regime regulated in Article 93 of the Personal Income Tax Law will continue to apply to them.
The termination of the previous employment relationship and the commencement of a new status as an administrator following a brief period of inactivity does not imply exclusion from the special regime, provided that the requirements of Article 93 of the Personal Income Tax Law (LIRPF) are met. However, the taxpayer must not obtain income that would be classified as obtained through a permanent establishment in Spain, except in the case of the new status as an administrator. If the inquirer were to provide services other than their duties as an administrator that generate income from economic activities through a permanent establishment, they would fail to meet the requirement of paragraph 93.1.c).
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