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A taxpayer who moved from Mexico to Spain to serve as Chairman of a Board of Directors has inquired whether they can benefit from the special tax regime under Article 93 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) has ruled that this is possible provided that the requirements of prior non-residence are met, there is no permanent establishment, and the shareholding in the company does not constitute a related-party entity.
Cuestión planteada 1º) Si el consultante puede acogerse, por su condición de Presidente del Consejo de Administración de dicha sociedad, al régimen fiscal especial aplicable a los trabajadores desplazados a territorio español previsto en el artículo 93 de la LIRPF.
El contribuyente podrá optar por el régimen especial si su desplazamiento es consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no participe o su participación no determine una entidad vinculada. Debe cumplir además que no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas mediante un establecimiento permanente. El incumplimiento de los límites de participación en la sociedad provocará la exclusión del régimen en el período en que se produzca.
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