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V2565-23 26 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Can nationals apply for special LIRPF regime if moving to Spain as administrator or employee?

A Dutch national asks whether the special regime under article 93 of the LIRPF applies when setting up a company in Spain. The DGT confirms it does, provided there is a causal link between the move and appointment as administrator or the start of a labour relationship, and all other legal requirements are met.

The question raised

1.- Whether the special regime regulated in Article 93 of the Personal Income Tax Law will be applicable.

The DGT's ruling

To apply the special regime, there must be a causal relationship between the move to Spain and the acquisition of the status of administrator or the commencement of an employment relationship. If the entity is a holding company, the administrator's participation is limited so as not to constitute a related party. Furthermore, it must be ensured that the individual has not been a resident in Spain in the previous five years and that no income is obtained through a permanent establishment.

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