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V1331-22 10 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special regime of the LIRPF as an administrator

A US-based engineer asks whether he can apply the special regime under Article 93 of the LIRPF after moving to Spain to serve as an administrator of a company. The DGT states that this is possible if the move is directly linked to the appointment and does not involve ownership of 25% or more in the company.

The question raised

1.- Whether it is possible to benefit from the special tax regime provided for in Article 93 of the Personal Income Tax Law.

The DGT's ruling

To apply the special regime of Article 93 of the Personal Income Tax Law (LIRPF), 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 position, and the taxpayer must not hold a direct or indirect shareholding equal to or greater than 25% in the company. Furthermore, no income must be obtained through a permanent establishment in Spain.

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