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A British citizen asks whether they can access the special tax regime under Article 93 of the Spanish Personal Income Tax Law upon moving to Spain to serve as a foundation trustee. The DGT states that this is possible if there is a causal link between the move and the appointment as administrator, provided all other legal requirements are met.
Cuestión planteada 1.- Si al consultante le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El régimen especial del artículo 93 de la LIRPF es aplicable si el desplazamiento a España es consecuencia de la adquisición de la condición de administrador de una entidad. Es necesario acreditar la relación de causalidad entre el traslado y el cargo. La condición de patrono de una fundación se incluye en el supuesto de administrador. Las retribuciones por funciones de director se consideran rendimientos del trabajo.
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