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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.
Cuestión planteada Si, dada la brevedad del período de tiempo transcurrido entre el cese de la relación laboral previa y la adopción del cargo de administrador en la sociedad que ha constituido en España, continuará siéndole de aplicación el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El cese de la relación laboral previa y el inicio de una nueva condición de administrador tras un breve periodo de inactividad no implica la exclusión del régimen especial, siempre que se cumplan los requisitos del artículo 93 de la LIRPF. No obstante, el contribuyente no debe obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en España, salvo en el caso de la nueva condición de administrador. Si el consultante prestara servicios distintos a sus funciones de administrador que generen rendimientos de actividades económicas por establecimiento permanente, incumpliría el requisito del apartado 93.1.c).
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