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A UK resident asks whether they can apply for the LIRPF article 93 special regime upon moving to Spain to become an administrator. The DGT states that eligibility requires a causal link between the move and the appointment, along with compliance with other legal requirements.
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, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador. Si la entidad es patrimonial, el administrador no puede tener una participación que determine una relación de vinculación. En el caso planteado, con una participación del 12%, se cumpliría este límite si el desplazamiento se debe al nombramiento. La existencia de la relación de causalidad es una cuestión de hecho que debe acreditarse.
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