Skip to content
Back to index
V0962-24 6 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Can a Swedish national access the special tax regime for relocating to Spain to manage a real estate company?

A Swedish national asks whether they can apply for the special tax regime for relocating to Spain to manage a real estate company. The DGT states that a causal link must exist between the relocation and the appointment as manager, and that the company must not be considered a linked entity if it is a patrimonial structure.

The question raised

Whether the special regime provided for in Article 93 of the Personal Income Tax Law will be applicable to the taxpayer.

The DGT's ruling

To apply the special regime provided for in Article 93.1.b).2 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 may not hold a shareholding that results in its classification as a related party. The taxpayer may opt for this regime if their tax residence in Spain is due to their appointment as administrator and they meet the requirements of not having been a resident in the previous five years and not obtaining income from a permanent establishment.

Book your free first meeting