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V1068-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Special tax regime for LIRPF administrators requires proof of causal link to Spain move

A taxpayer asks whether they can apply the special tax regime under article 93 of the LIRPF after moving to Spain following appointment as administrator of a company. The DGT states that a causal link must exist between the move and the position, and that if the company is a patrimonial entity, the allowed shareholding is limited.

The question raised

Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law will be applicable, having relocated to Spanish territory due to having acquired the status of administrator of the Spanish limited liability company.

The DGT's ruling

To apply the special regime under Article 93.1.b).2 of the LIRPF, it is necessary that the relocation to Spain be a consequence of acquiring the status of administrator. In the absence of this causal link, one cannot opt for said regime. If the entity is a holding company pursuant to Article 5.2 of the LIS, the administrator may not hold a participation that determines its status as a related party. The existence of causality is a question of fact that must be proven before the Administration.

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