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A Dutch national asks whether he can benefit from the special IRPF regime after being appointed chairman of a Spanish company. The DGT states that a causal relationship must exist between moving to Spain and acquiring the status of administrator.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas y, principalmente, como consecuencia del inicio de sus funciones como consejero de la sociedad española.
Para aplicar el régimen especial del artículo 93.1.b).2º de la LIRPF, el desplazamiento a España debe producirse como consecuencia de la adquisición de la condición de administrador. Si el desplazamiento se debe a la asunción de más funciones en un cargo ya existente, no se cumple el requisito de causalidad. La existencia de dicha relación de causalidad es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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