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A Swedish national asks whether they can benefit from the special tax regime under article 93 of the LIRPF upon moving to Spain to serve as administrator of a digital marketing company. The DGT states that this is possible if the move is directly due to the appointment and there is no participation establishing a linked entity.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe, o cuando la participación no determine una entidad vinculada según la Ley del Impuesto sobre Sociedades. Debe existir una relación de causalidad entre el desplazamiento y el nombramiento, la cual es una cuestión de hecho. Asimismo, se requiere no haber sido residente en España en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente.
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