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A Argentine citizen asks whether they can apply the special LIRPF regime upon moving to Spain to become an administrator of an entity without capital ownership. The DGT states that this is possible if the move directly follows the appointment and the residence and absence of a permanent establishment requirements are met.
Cuestión planteada 1.- Si puede acogerse al 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 de la LIRPF, el desplazamiento debe ser consecuencia directa de la adquisición de la condición de administrador de una entidad en la que no se participe o no se sea entidad vinculada. Se deben cumplir también que el contribuyente no haya sido residente en España en los diez años anteriores y que no obtenga rentas mediante un establecimiento permanente. La relación de causalidad entre el desplazamiento y el nombramiento es una cuestión de hecho que debe acreditarse.
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