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A Swedish national asks whether they can access the special regime under Article 93 of the LIRPF upon being appointed administrator of a Spanish company. The DGT states that a causal link must exist between the relocation and the appointment, and there must be no ownership or linked entity.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe, o cuando la participación no determine una entidad vinculada. Debe existir una relación de causalidad entre el desplazamiento y el nombramiento. Asimismo, se requiere no haber sido residente en España en los diez años anteriores y no obtener rentas mediante un establecimiento permanente.
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