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A Swedish national resident in Chile asks whether he can access the special LIRPF regime upon moving to Spain to act as administrator of a new company. The DGT states that this is possible if there is a causal link between the move and the appointment, and if there is no participation that would establish a linked entity.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe, o cuando la participación no determine una entidad vinculada. Debe existir una relación de causalidad entre el desplazamiento y dicho nombramiento. Asimismo, el contribuyente no debe haber sido residente en España en los diez períodos impositivos anteriores y no debe obtener rentas mediante un establecimiento permanente.
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