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V1313-26 28 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Special tax regime requires relocation to be linked to appointment as administrator

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.

The question raised

Question posed: Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law is applicable to the taxpayer.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation to Spain must result from acquiring the status of an administrator of an entity. If the entity is a holding company, the administrator may not hold a stake that determines its status as a related party. Furthermore, it must be ensured that the taxpayer has not been a resident in Spain in the preceding five years and does not obtain income through a permanent establishment.

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