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V0567-23 10 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special regime of the LIRPF by becoming an administrator

A German national who moves a Dutch company to Spain and becomes its administrator asks whether he can apply the special regime under article 93 of the LIRPF. The DGT states that a causal relationship must exist between the move and the appointment as administrator.

The question raised

Whether the special regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.

The DGT's ruling

To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the relocation to Spain must occur as a consequence of acquiring the status of an administrator of an entity. If the entity is a holding company, the administrator may not hold a stake that establishes a related-party relationship. Furthermore, it must be met that the taxpayer has not been a resident in Spain during the five previous tax periods and does not derive income from a permanent establishment.

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