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V1274-21 6 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Special regime applicable if relocation to Spain is due to administrative role without ownership or linked entity

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.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him/her.

The DGT's ruling

To apply the special regime, the relocation must be a consequence of acquiring the status of administrator of an entity in which the subject does not participate, or whose participation does not determine a related entity. A causal relationship must exist between the relocation and the appointment, which is a matter of fact. Furthermore, it is required that the individual has not been a resident in Spain in the ten preceding years and does not obtain income through a permanent establishment in Spanish territory.

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