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The consultant asks whether ceasing to be an administrator and starting a senior employment relationship would exclude them from the special regime under article 93 of the IRPF Law. The DGT responds that this change does not result in exclusion as long as the conditions of article 93 are met.
Cuestión planteada Si el hecho de modificar la relación inicial por la que se acogió al régimen especial (cesar como administrador e iniciar una relación laboral de alta dirección) supone la exclusión del régimen fiscal especial.
El cese en el cargo de administrador y el inicio de una nueva relación laboral no implica la exclusión del régimen especial. Esto es válido siempre que se cumplan los requisitos establecidos en el artículo 93 de la LIRPF. La finalidad del régimen es atraer sujetos a España, lo cual no es incompatible con que, tras concluir la relación que motivó el desplazamiento, se inicie una nueva relación laboral o de administrador que también cumpla la normativa.
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