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A Swedish national appointed administrator of a Spanish subsidiary asks whether he can benefit from the special regime under Article 93 of the LIRPF. The DGT states that access to this regime requires proving that the move to Spain is directly caused by becoming an administrator.
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 del artículo 93.1.b).2º de la LIRPF, debe existir una relación de causalidad entre el desplazamiento a España y el nombramiento como administrador. Si la entidad fuera patrimonial, el administrador no debe tener una participación que la convierta en vinculada. El cumplimiento de este requisito de causalidad es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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