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A UK national queries whether the special regime under Article 93 of the IRPF applies to relocating to Spain to manage a technology subsidiary. The DGT states that a causal link must be proven between the move and appointment, along with fulfilling other residence and income requirements.
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, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador. Debe existir una relación de causalidad que debe acreditarse con medios de prueba válidos. Si la entidad es patrimonial, el administrador no puede tener una participación que lo convierta en parte vinculada. Asimismo, se deben cumplir los requisitos de no haber sido residente en España en los cinco años anteriores y no obtener rentas por establecimiento permanente.
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