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An administrator of a Spanish company already holding the position since 2022 asks whether they can benefit from the special tax regime under Article 93 of the Spanish Personal Income Tax Law by relocating to Spain in 2026. The DGT responds that this is not possible as there is no causal link between the move and the acquisition of the administrator status.
Cuestión planteada Si le resultará de aplicación el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1.b).2º de la LIRPF, el desplazamiento a España debe producirse como consecuencia de la adquisición de la condición de administrador. Si la persona ya ostenta dicho cargo antes del traslado, no se cumple el requisito de causalidad exigido por la norma. La determinación de dicha relación de causalidad es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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