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V1209-25 3 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Special regime requires causal link between relocation and appointment

The DGT clarifies that a causal relationship must exist between relocation and the appointment as administrator, and that income cannot be derived through a permanent establishment.

The DGT's ruling

To qualify for the special regime under Article 93 of the LIRPF as an administrator, there must be a causal link between the relocation to Spain and the acquisition of said position. If the entity is a holding company, the administrator may not hold a stake that renders them a related party. Furthermore, income that would be classified as being derived through a permanent establishment in Spanish territory must not be obtained.

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