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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.
Cuestión planteada Si le resultará aplicable el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas, al haberse desplazado a territorio español por haber adquirido la condición de administrador de la sociedad de responsabilidad limitada española.
Para aplicar el régimen especial del artículo 93.1.b).2º de la LIRPF, es necesario que el desplazamiento a España sea consecuencia de la adquisición de la condición de administrador. En ausencia de esta relación de causalidad, no se puede optar por dicho régimen. Si la entidad es patrimonial según el artículo 5.2 de la LIS, el administrador no podrá tener una participación que determine su condición de entidad vinculada. La existencia de la causalidad es una cuestión de hecho que debe acreditarse ante la Administración.
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