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V0456-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Special tax regime requires relocation to be linked to becoming an entity administrator

An Israeli national inquired whether moving to Spain for an Israeli business project would allow access to the special tax regime under Article 93 of the Spanish Income Tax Law. The DGT states that a causal link must exist between the move and the acquisition of administrative status in the entity.

The question raised

Question posed: Whether the special tax regime regulated in Article 93 of the Personal Income Tax Law will be applicable. In particular, it is desired to know whether, taking into account the business project of the Israeli entity that motivated the taxpayer's move to Spain in September 2024, the requirement that the taxpayer's move to Spanish territory occurred "as a consequence of" the commercial relationship (their appointment as an administrator of the Spanish company) can be considered fulfilled.

The DGT's ruling

To apply the special regime, the move to Spain must occur as a consequence of acquiring the status of an administrator of an entity. A causal relationship between said appointment and the relocation is necessary, the existence of which is a matter of fact that must be proven. If the entity is a holding company, the administrator may not hold a stake that renders them a related party.

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