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A U.S. resident asks whether they can access Spain's special IRPF regime upon moving to act as a managing director of a company, and whether selling their U.S. home to buy one in Spain qualifies for exemption. The DGT states that the special regime depends on the reason for relocation and the absence of income from a permanent establishment, and that home purchase exemption requires reinvestment of proceeds.
Cuestión planteada 1.- Si la consultante podrá acogerse al régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para el régimen especial del artículo 93 LIRPF, debe existir una relación de causalidad entre el desplazamiento a España y la adquisición de la condición de administrador. Si la sociedad es patrimonial, el administrador no puede tener una participación que lo convierta en entidad vinculada. Asimismo, no se deben obtener rentas mediante un establecimiento permanente en España. Respecto a la vivienda, la ganancia por la venta de la vivienda habitual en el extranjero queda exenta si se reinvierte el importe obtenido en la adquisición de una nueva vivienda habitual en España en un plazo de dos años.
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