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An Estonian national asks whether the special regime under article 93 of the LIRPF applies upon being appointed administrator of a Spanish company. The DGT states that it does apply if the move results from the appointment and other residence and absence of a permanent establishment requirements are met.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe, o cuando la participación no determine una entidad vinculada. Debe existir una relación de causalidad entre el desplazamiento y el nombramiento, la cual es una cuestión de hecho. El consultante podría optar por este régimen si su residencia fiscal en España surge por dicho nombramiento y no tiene una participación directa o indirecta igual o superior al 25 por ciento.
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