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A Salvadoran national resident in the UK, owner of 90% of a Finnish artificial intelligence company, asks whether he can access the special regime under article 93 LIRPF by moving to Spain to become administrator of the Spanish subsidiary to be established. The DGT examines the three requirements: no prior residence in the five preceding periods, a causal link between the move and the administrator role, and that the subsidiary is not a patrimonial entity.
Cuestión planteada Confirmar la posibilidad de la aplicación individual al consultante del régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas como consecuencia de su desplazamiento a España en virtud de la adquisición de la condición de administrador único de la filial española, unido a su posición de socio fundador de la misma.
El acceso al régimen Beckham por la vía del administrador (art. 93.1.b).2º LIRPF) exige relación de causalidad entre el desplazamiento a España y la adquisición de la condición de administrador, cuestión de hecho cuya valoración corresponde a los órganos de inspección y gestión. La restricción de participación solo opera cuando la entidad tiene consideración de patrimonial en los términos del artículo 5.2 LIS; si la filial española no es patrimonial, la participación del 90% no impide el acceso. Si la filial no es patrimonial y se cumplen los requisitos de las letras a) y c) del artículo 93.1 LIRPF, el consultante podrá optar por el régimen especial.
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