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V0923-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Requirements to access the special tax regime under Article 93 LIRPF as an administrator

A Swedish national asks whether they can apply for the special tax regime for displaced persons upon being appointed administrator of a new Spanish company. The DGT states that eligibility is possible if there is a causal link between the relocation and the appointment, and other legal requirements are met.

The question raised

1.- Whether the special regime provided for in Article 93 of the Personal Income Tax Law is applicable.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation to Spain must be a consequence of acquiring the status of administrator. If the entity is a holding company, the administrator must not hold a stake that renders them a related party. Furthermore, it must be ensured that the individual has not been a resident in Spain in the previous five years and that no income is derived from a permanent establishment.

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