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A British citizen resident in the UK asks whether they can access the special LIRPF regime (art. 93) having a 20-30% stake in a Spanish company offering them employment. The DGT responds that being a passive investor does not bar access to the regime as long as the conditions of labour connection and fiscal residence are met.
Cuestión planteada Si le es de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En particular, si afecta la circunstancia de ser inversor pasivo directo en las referidas sociedades españolas que invertirían en inmuebles.
El régimen especial del artículo 93.1 de la LIRPF es aplicable si el desplazamiento a España es consecuencia de un contrato de trabajo y se cumplen los requisitos de no haber sido residente en los diez años anteriores y no obtener rentas por establecimiento permanente. La condición de inversor pasivo directo en la sociedad española no supone el incumplimiento del requisito de no obtener rentas mediante un establecimiento permanente.
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