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A query was raised regarding whether a non-resident director can manage a Spanish company and whether Mexican shareholders must hold a NIF or appoint a representative. The DGT ruled that there is no impediment to a director being a non-resident and that shareholders only require a NIF if they engage in activities with tax implications.
Cuestión planteada En primer lugar, se pregunta sobre si el administrador de dicha sociedad puede no tener residencia fiscal en España. Respecto a esta cuestión, no existe ningún impedimento en la legislación aplicable a los no residentes en España que impida a una persona no residente fiscal en España ser administrador de la entidad constituida en España a que se refiere la consulta.
No existe impedimento legal para que un administrador de una sociedad constituida en España no tenga residencia fiscal en el país. Respecto a la representación, una entidad no residente solo debe designar representante si es contribuyente del IRNR y cumple los supuestos del artículo 10 del TRLIRNR. Los socios no están obligados a obtener un NIF si la mera cualidad de socio no implica relaciones de naturaleza o trascendencia tributaria.
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