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A couple asks whether they can benefit from the special tax regime for non-residents after the woman moves to Spain to become a managing director of a company. The DGT states that this is possible if the link between the move and the appointment is proven, and if residence and income requirements are met.
Cuestión planteada Si les resultará de aplicación el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas: en el caso de la consultante por su nombramiento como administradora de la sociedad A y, en el caso del consultante, como cónyuge de ella.
Para la administradora, el régimen es aplicable si el desplazamiento a España es consecuencia directa de su nombramiento y cumple los requisitos de residencia y ausencia de rentas por establecimiento permanente. Para el cónyuge, también es posible la opción si se desplaza con ella o posteriormente, adquiere la residencia fiscal y su base liquidable es inferior a la de la administradora. La relación de causalidad entre el desplazamiento y el cargo es una cuestión de hecho que debe acreditarse.
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