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An Argentine consultant wishes to move to Spain to act as administrator of a Spanish company in which their shareholding would be below 25%. The DGT states that they may opt for the special regime if the move is directly linked to the appointment and other legal 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, debe existir una relación de causalidad entre el desplazamiento a España y la adquisición de la condición de administrador. Asimismo, la participación en la entidad no debe determinar la condición de entidad vinculada según el artículo 18 de la Ley del Impuesto sobre Sociedades. El contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas mediante un establecimiento permanente. Ser socio o administrador de otras sociedades no constituye, por sí mismo, una causa de exclusión del régimen.
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