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A UK resident asks whether they can apply for the special tax regime under Article 93 of the LIRPF upon moving to Spain to become a director of a company. The DGT states that a causal link must exist between the move and the position, and the company must not be a patrimonial entity if the interest is linked.
Cuestión planteada Si, a la consultante, le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador. Si la entidad es patrimonial, el administrador no puede tener una participación que determine su consideración como entidad vinculada. Además, se debe cumplir que el contribuyente no haya sido residente en España en los cinco períodos anteriores y que no obtenga rentas mediante un establecimiento permanente.
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