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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.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of acquiring the status of administrator of an entity in which there is no shareholding, or when such shareholding does not constitute a related entity. A causal relationship must exist between the relocation and said appointment. Furthermore, the taxpayer must not have been a resident in Spain during the ten previous tax periods and must not derive income through a permanent establishment.
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