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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.
Cuestión planteada 1.- Si le resultará de aplicación el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador o de un contrato de trabajo. En el caso de administradores de entidades patrimoniales, se limita la participación para no ser entidad vinculada. Es imprescindible acreditar la relación de causalidad entre el desplazamiento y la causa (laboral o de administración) y cumplir los requisitos de no haber sido residente en los cinco años anteriores y no obtener rentas por establecimiento permanente.
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