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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.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento 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. Debe existir una relación de causalidad entre el desplazamiento y el nombramiento, la cual es una cuestión de hecho. Asimismo, el contribuyente no debe tener una participación, directa o indirecta, igual o superior al 25 por ciento en la sociedad.
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