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V1614-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Causal link required between move to Spain and appointment as administrator

A Swedish national asks whether he can claim the special tax regime for displaced persons (Art. 93 LIRPF) upon becoming administrator and executive director of a Spanish company. The DGT states that a causal link must be proven between the move to Spain and the position, as well as participation limits if the company is a patrimonial entity.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law is applicable to the taxpayer.

The DGT's ruling

The application of the special regime requires that the move to Spain be a consequence of acquiring the status of administrator. A causal relationship must exist and must be substantiated with valid means of proof. If the entity is a holding company, the administrator may not hold a participation that turns it into a related entity. Likewise, income must not be obtained that would be classified as being obtained through a permanent establishment.

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