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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.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador. Si la entidad es patrimonial, el administrador no puede tener una participación que determine su consideración como entidad vinculada. El contribuyente debe cumplir además que no haya sido residente en España en los cinco años anteriores y que no obtenga rentas de un establecimiento permanente.
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