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V2416-23 7 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Citizen can opt for LIRPF special regime if moving to Spain to manage property company

A Colombian citizen wishes to relocate to Spain to act as administrator of their own real estate company. The DGT states that the special regime under Article 93 of the LIRPF may apply if the move's causality is proven and the company is not a patrimonial entity with linked participation.

The question raised

Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law will be applicable to you.

The DGT's ruling

To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), there must be a causal relationship between the relocation to Spain and the acquisition of the status of administrator. If the entity is considered a holding company, the administrator may not hold a participation that determines the status of a related party. The taxpayer may opt for this regime if the relocation is a consequence of the appointment as administrator, provided that the company is not a holding company and the requirements of prior non-residence and the absence of income from a permanent establishment are met.

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