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A resident in Sweden asks whether they can access the special LIRPF regime upon being appointed administrator of a Spanish company. The DGT states that this is possible if the move is directly due to the appointment and the individual does not hold equal to or greater than 25% participation in the entity.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him/her.
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 of an entity in which there is no shareholding, or when such shareholding does not constitute a related entity. A causal relationship must exist between the relocation and the appointment, which is a matter of fact. Furthermore, the taxpayer must not obtain income qualifying as being obtained through a permanent establishment in Spain and must not have been a resident during the ten previous tax periods.
What is published here, applied to a company or a specific case. The first meeting is free.
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