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An Italian national asks whether they can apply the special tax regime for displaced workers upon being appointed administrator of a Spanish company. The DGT states that this is possible if there is a causal link between the displacement and the position, and if there is no participation in the company.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of acquiring the status of administrator of an entity in which there is no participation or which does not constitute a related entity. A causal relationship must exist between the relocation and the position, which is a matter of fact. Furthermore, income must not be obtained through a permanent establishment in Spain, and the individual must not have been a resident during the previous ten years.
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