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The DGT confirms that the special regime under Article 93 of the LIRPF may apply if there is a causal link between the move and the appointment, and if the entity carries out economic activity.
Question raised 1.- To determine whether the special regime regulated in Article 93 of the Personal Income Tax Law may be applied. In particular, whether the SOCIMI meets the economic activity requirement provided for in Article 93.1.2º of the LIRPF and whether the retirement status prevents, or does not prevent, the application of said special regime.
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 la vinculación (igual o superior al 25%). En el caso de una SOCIMI, realizará actividad económica si contrata al menos a una persona con contrato laboral y a jornada completa. La jubilación es una cuestión ajena al ámbito tributario.
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