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A Swedish national asks whether they can benefit from the special LIRPF regime upon relocating to Spain to serve as administrator of a new company. The DGT states that this is possible provided the move is directly linked to the appointment and does not involve ownership equal to or above 25% in the company.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law shall be applicable.
To apply the special regime of Article 93 of the Personal Income Tax Law, the relocation must be a consequence of acquiring the status of administrator of an entity in which there is no shareholding, or when the shareholding does not constitute a related entity. A causal relationship must exist between the relocation and the appointment, which is a matter of fact. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment.
What is published here, applied to a company or a specific case. The first meeting is free.
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