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A Belgian resident asks whether they can apply the special tax regime for relocation to Spain as administrator of a new Spanish company they will manage. The DGT states that a causal link must exist between relocation and the position, and that no income should be derived through a permanent establishment.
Cuestión planteada Si le será de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas. En particular, se desea conocer si el hecho de que sea el propio administrador de la sociedad española (el consultante) quien ejecute materialmente la actividad podría afectar.
Para aplicar el régimen especial del artículo 93.1 LIRPF, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador. Si la sociedad es patrimonial, el administrador no puede tener una participación que la convierta en entidad vinculada. Asimismo, no se deben obtener rentas que se calificarían como obtenidas mediante un establecimiento permanente en territorio español. La relación de causalidad entre el desplazamiento y el cargo es una cuestión de hecho que debe acreditarse.
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