Skip to content
Back to index
V0376-21 25 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special regime of the LIRPF by appointment as administrator

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.

The question raised

1.- Whether it is possible to avail of the special tax regime provided for in Article 93 of the Personal Income Tax Law.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), there must be a causal link between the relocation to Spain and the acquisition of the status of administrator. Furthermore, the participation in the entity must not result in the status of a related party pursuant to Article 18 of the Corporate Tax Law. The taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment. Being a shareholder or administrator of other companies does not, in itself, constitute a ground for exclusion from the regime.

Book your free first meeting