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A UK resident asks whether they can apply for the special regime under article 93 of the LIRPF upon being appointed administrator of a new Spanish company. The DGT states that this is possible only if the move is directly caused by the appointment and does not involve ownership of 25% or more in the company.
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.
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