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V2454-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Special tax regime requires causal link between appointment and relocation

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.

The question raised

Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law shall apply to him/her.

The DGT's ruling

To apply the special regime under Article 93.1.b).2 of the LIRPF, the relocation to Spain must occur as a consequence of acquiring the status of administrator. If the entity is a holding company, the administrator may not hold a stake that results in its classification as a related party. Compliance with these requirements is a matter of fact that must be substantiated with valid means of proof.

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