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V2363-22 16 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Australian citizen may qualify for Spain's special regime as administrator without significant shareholding

An Australian citizen asks whether they can benefit from the special tax regime for displaced workers upon becoming an administrator of a new Spanish company. The DGT states that eligibility is possible if the move to Spain is directly caused by the appointment and if the individual does not hold 25% or more of the company's shares.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him/her.

The DGT's ruling

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 participation or where a related entity is not determined. A causal relationship must exist between the relocation and the appointment, which is a matter of fact. Furthermore, the taxpayer must not hold a direct or indirect interest equal to or greater than 25 percent in the company.

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