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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.
Cuestión planteada 1.- Si, como consecuencia de su desplazamiento a España debido al cargo de administrador en la startup española, en la que obtendrá un 6% de su capital social, le resultará aplicable el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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 su condición de entidad vinculada. En el caso de una sociedad holding, si no se considera entidad patrimonial según la LIS, el consultante podría aplicar el régimen si cumple los requisitos de residencia y de no obtener rentas por establecimiento permanente.
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