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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.
Cuestión planteada Si le resultará aplicable el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En particular, se desea conocer si, teniendo en cuenta el proyecto empresrial de la entidad israelí que motivó el desplazamiento del consultante a España en septiembre de 2024, puede entenderse cumplido el requisito de que el desplazamiento a territorio español del consultante se produjo "como consecuencia de" la relación mercantil (su nombramiento como administrador de la sociedad española).
Para aplicar el régimen especial, el desplazamiento a España debe producirse como consecuencia de la adquisición de la condición de administrador de una entidad. En caso de que la entidad sea patrimonial, el administrador no puede tener una participación que lo convierta en parte vinculada. La existencia de dicha relación de causalidad es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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