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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.
To apply the special regime, the relocation to Spain must be a consequence of acquiring the status of administrator. If the entity is a holding company, the administrator may not hold a stake that determines the link (equal to or greater than 25%). In the case of a SOCIMI, economic activity shall be carried out if at least one person is hired under an employment contract on a full-time basis. Retirement is a matter external to the tax scope.
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