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V1208-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Can a Swedish national apply for the special tax regime upon becoming a Spanish company administrator?

A Swedish national asks whether he can apply for the special tax regime for displaced workers upon being appointed administrator of a new Spanish company. The DGT states that this is possible if the move results from the appointment and other legal requirements are met.

The question raised

Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to you.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), there must be a causal relationship between the relocation to Spain and the acquisition of the status of administrator. Furthermore, the administrator must not hold an interest in the capital of the entity or, if they do, such interest must not result in the entity being considered a related party. Finally, income must not be classified as being obtained through a permanent establishment in Spain.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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