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A Belgian national asks whether they can apply for the special LIRPF regime upon moving to Spain to manage a Spanish company with minority ownership. The DGT states that this is possible provided the conditions of no prior tax residency, causal link to the move, and absence of a permanent establishment are met.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), there must be a causal relationship between the relocation to Spain and the acquisition of the status of administrator. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment in Spanish territory. In the specific case, the participation requirement would be met if the person does not hold a direct or indirect interest equal to or greater than 25 percent in the capital of the company.
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