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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.
Cuestión planteada En caso de adquirir el 100% de las participaciones sociales, y dada la nueva regulación -desde 1 de enero de 2023- del régimen especial, si continuaría siéndole de aplicación.
Para aplicar el régimen especial, si la entidad es patrimonial, el administrador no puede tener una participación que determine su consideración como entidad vinculada. Asimismo, se debe cumplir que no se obtengan rentas que se calificarían como obtenidas mediante un establecimiento permanente en España. Si el consultante obtuviera rendimientos de actividades económicas mediante establecimiento permanente, se incumpliría el requisito del artículo 93.1.c) de la LIRPF.
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