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V0971-24 9 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Special startup regime applicable if relocation is for administrative role

A resident in Sweden asks whether they can benefit from the special regime under article 93 of the IRPF law by moving to Spain to serve as an administrator of a startup with a 6% stake. The DGT states that this is possible if there is a causal link between the move and the appointment, and if residence and income requirements are met.

The question raised

1.- Whether, as a consequence of their relocation to Spain due to their position as administrator in the Spanish startup, in which they will acquire 6% of its share capital, the special regime regulated in Article 93 of the Personal Income Tax Law will be applicable to them.

The DGT's ruling

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 cannot have a shareholding that determines its status as a related party. In the case of a holding company, if it is not considered a holding company according to the LIS, the taxpayer could apply the regime if they meet the requirements of residence and of not obtaining income from a permanent establishment.

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