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A taxpayer asks whether they can apply for the LIRPF special regime by relocating to Spain to serve as an administrator of a company. The DGT states that this is possible if the conditions of no prior tax residency, absence of a permanent establishment, and the fact that participation does not create a linked entity are met.
Question posed: Whether the special regime established in Article 93 of the Tax Law would be applicable to them.
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 where the shareholding does not constitute a related entity. Furthermore, one must have been a non-resident in Spain during the ten previous tax periods and must not obtain income through a permanent establishment in Spanish territory.
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