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V1208-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador

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.

The question raised

Whether the special regime regulated in Article 93 of the Personal Income Tax Law will be applicable to them: in the case of the inquirer due to their appointment as administrator of company A and, in the case of the inquirer, as her spouse.

The DGT's ruling

For the administrator, the regime is applicable if the relocation to Spain is a consequence of their appointment and meets the requirements of not having been a resident in the previous five years and not obtaining income from a permanent establishment. For the spouse, they may also opt for it if they relocate with her or subsequently, acquire tax residence in Spain, and their taxable base is lower than that of the administrator. The existence of causality between the relocation and the position is a matter of fact that must be proven.

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