A Spanish national resident in the UK since 2014, sole shareholder and administrator of a Luxembourg group, considers relocating to Spain to serve as patron, president and Director General of a Spanish foundation. The DGT confirms that such relocation enables access to the special regime under article 93 LIRPF, and that maintaining or acquiring foreign corporate administration status does not constitute a barrier or exclusion.
Question posed: Whether, due to the transfer of their residence to Spain to hold the positions of Trustee, President, and General Manager in the foundation of which they are the founder, the special regime regulated in Article 93 of the Personal Income Tax Law will apply to them. Furthermore, they wish to confirm that coexistence with other activities (the status of member of the Board of Directors of the foreign parent company's business group or possible integration into other boards of directors in the future, whether remunerated or not) does not constitute an obstacle to the application of said special regime nor a reason for its exclusion.
In accordance with Article 93.1.b).2º LIRPF, the relocation may be covered by the acquisition of the status of administrator of an entity, a category which the DGT includes trustees and general managers of Spanish foundations (criterion V3283-17). A causal link between the relocation and the acquisition of the position is required, the proof of which is the responsibility of the management and tax inspection bodies. All requirements of Article 93.1 LIRPF must be met: non-residence in Spain in the previous five periods (letter a), causal relocation (letter b), and absence of income through a permanent establishment in Spain, subject to exceptions (letter c). Remuneration for administrator functions is classified as employment income pursuant to Article 17.2.e) LIRPF.
What is published here, applied to a company or a specific case. The first meeting is free.