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V2335-24 11 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Beckham regime for founder appointed as administrator of Spanish subsidiary: possible if company is not a patrimonial entity and relocation is causally linked to appointment

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.

The question raised

Confirm the possibility of the individual application of the special regime regulated in Article 93 of the Personal Income Tax Law to the applicant as a consequence of their relocation to Spain by virtue of the acquisition of the status of sole administrator of the Spanish subsidiary, combined with their position as a founding shareholder thereof.

The DGT's ruling

Access to the Beckham Law regime via the administrator route (Art. 93.1.b).2º LIRPF) requires a causal link between the relocation to Spain and the acquisition of the status of administrator, a matter of fact whose assessment is the responsibility of the inspection and management bodies. The restriction on participation only applies when the entity is considered a holding company under the terms of Article 5.2 LIS; if the Spanish subsidiary is not a holding company, the 90% participation does not prevent access. If the subsidiary is not a holding company and the requirements of letters a) and c) of Article 93.1 LIRPF are met, the applicant may opt for the special regime.

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