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V1970-25 17 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special regime under Article 93 of the LIRPF as an administrator

A hotel group shareholder moving to Spain to become the sole administrator of a new company asks whether they can apply for the special regime under Article 93 of the LIRPF. The DGT states that a causal link must exist between the move and the appointment, and that the company must not be a patrimonial entity if the administrator holds a stake linking them to it.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation to Spain must be a consequence of acquiring the status of administrator. If the entity is a holding company, the administrator may not hold a stake that would result in its classification as a related party. Furthermore, the taxpayer must satisfy the requirement of not having been a resident in Spain during the previous five years and not deriving income from a permanent establishment.

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