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A Swedish national asks whether he can benefit from the special tax regime under Article 93 of the LIRPF after setting up a Spanish company in which he is the sole shareholder and administrator. The DGT states that access to this regime requires a causal link between the move to Spain and the appointment as administrator, along with meeting other requirements.
Cuestión planteada Si le resulta de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad. Si la entidad es patrimonial, el administrador no puede tener una participación que determine su condición de entidad vinculada. Asimismo, se debe cumplir que el contribuyente no haya sido residente en España en los cinco años anteriores y que no obtenga rentas mediante un establecimiento permanente.
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