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A Swedish national resident in Spain under the special IRPF regime asks whether becoming an administrator of a new company would cause loss of the regime. The DGT responds that the regime is retained if the new administrator status meets legal requirements.
Cuestión planteada Si el cese de forma voluntaria de su relación laboral actual y aceptación del cargo de administrador en la sociedad de nueva creación es causa de exclusión del régimen fiscal especial o, por el contrario, le seguiría siendo de aplicación dicho régimen.
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