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The consultant asks whether the special tax regime under article 93 of the LIRPF can be maintained after leaving the administrator position to become patron and general director of a foundation. The DGT responds that it is possible if a new relationship meeting legal requirements is established.
Cuestión planteada Si continuaría siéndole de aplicación dicho régimen especial una vez cesara en la relación mercantil de administrador, en virtud de la cual se produjo su desplazamiento a España, y pasara a ser patrono y director general de la fundación de nueva constitución en España.
El régimen especial puede seguir aplicándose tras el cese en el cargo de administrador siempre que se inicie una nueva relación laboral o de administrador que cumpla los requisitos del artículo 93 de la LIRPF. La condición de patrono y director general de una fundación española se considera un desplazamiento que cumple el requisito del apartado 1.b) de la LIRPF.
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