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A resident in Canada inquired whether they could benefit from the special regime for posted workers (Art. 93 IRPF) while being a passive investor and director of other companies. The DGT ruled that this is possible provided there is a causal link between the employment contract in Spain and the relocation, and all other legal requirements 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 inversora pasiva en sociedades españolas o extranjeras fuera del grupo, pudiendo ser administradora de alguna de ellas.
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