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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.
Cuestión planteada Si al consultante le resulta de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La aplicación del régimen especial requiere que el desplazamiento a España sea consecuencia de la adquisición de la condición de administrador. Debe existir una relación de causalidad que debe acreditarse con medios de prueba válidos. Si la entidad es patrimonial, el administrador no puede tener una participación que la convierta en entidad vinculada. Asimismo, no se deben obtener rentas que calificarían como obtenidas mediante un establecimiento permanente.
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