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A Swedish national seeks to know if he can apply the special tax regime under article 93 of the LIRPF upon moving to Spain to act as administrator of an real estate investment company. The DGT states that access to the regime requires a causal link between the move and the position, and that the company must not be considered a patrimonial entity if its participation creates a link.
Cuestión planteada Si le será de aplicación el régimen especial de tributación regulados en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1.b).2º de la LIRPF, el desplazamiento a España debe producirse como consecuencia de la adquisición de la condición de administrador. Si la entidad es patrimonial, el administrador no puede tener una participación que determine su consideración como entidad vinculada. El cumplimiento de estos requisitos es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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