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A Swedish national inquired whether they could apply for the special Personal Income Tax (LIRPF) regime upon moving to Spain, and if holding shares in other Spanish companies would disqualify them. The Directorate General for Tax (DGT) ruled that eligibility is possible provided the requirements for tax residency, employment-based relocation, and the absence of a permanent establishment are met, clarifying that being a passive shareholder does not preclude access to the regime.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas y si la tenencia de participaciones destacadas en otras sociedades españolas conlleva la pérdida del régimen especial.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de un contrato de trabajo o de la adquisición de la condición de administrador. El contribuyente no debe haber sido residente en España en los diez años anteriores y no debe obtener rentas mediante un establecimiento permanente en territorio español. La tenencia de participaciones en otras sociedades españolas como accionista inversor pasivo, incluyendo la obtención de dividendos o retribuciones por funciones de administrador, no supone el incumplimiento de los requisitos.
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