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V0619-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Shareholding in a patrimonial entity may limit access to special tax regime for administrators

A British taxpayer inquired whether acquiring 100% of shares in their company would affect their special tax regime. The DGT states that if the entity is patrimonial, shareholding cannot create a link, and no income should be derived through a permanent establishment.

The question raised

In the event of acquiring 100% of the social shares, and given the new regulation of the special regime since 1 January 2023, whether it would continue to be applicable to them.

The DGT's ruling

To apply the special regime, if the entity is a holding company, the administrator may not hold a stake that results in its classification as a related party. Likewise, it must be ensured that no income is obtained that would be classified as being derived through a permanent establishment in Spain. If the taxpayer were to obtain income from economic activities through a permanent establishment, the requirement of Article 93.1.c) of the LIRPF would be breached.

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