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A taxpayer and their spouse, benefiting from the special regime under article 93 of the IRPF Law, inquire whether voluntarily ending their employment relationship to start a new activity as administrators results in exclusion from the regime. The DGT responds that exclusion does not occur as long as the requirements of article 93 of the IRPF Law are met for the new activity.
Question posed: Possibility of maintaining the application of the special regime until 2029.
The voluntary termination of the previous employment relationship to commence a new activity, such as that of an administrator of a company incorporated in Spain, does not imply exclusion from the special regime provided that the requirements of Article 93 of the LIRPF are met. As long as the principal taxpayer maintains the regime, their spouse may also maintain it if they meet the conditions of paragraph 3 of said article.
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