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V1595-22 1 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special tax regime under Article 93 LIRPF as an administrator

A Swedish national asks whether they can apply for the special tax regime for displaced persons as administrator of a new Spanish company. The DGT states that eligibility is possible if the relocation is directly caused by the appointment and if no ownership interest establishes a linked entity.

The question raised

Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to you.

The DGT's ruling

To apply the special regime, the relocation to Spain must be a consequence of acquiring the status of administrator of an entity in which no capital is held, or when the holding does not determine the consideration of a related entity. A causal relationship must exist between the relocation and the appointment. Furthermore, the requirements of not having been a resident in the previous ten years and not obtaining income through a permanent establishment must be met.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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