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V2654-24 27 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Causal link required between move and administrator role

A non-resident sole administrator of a Spanish company asks if the startup special regime applies. The DGT states that a causal link must be proven between the move to Spain and appointment as administrator, and that no permanent establishment income is generated.

The question raised

Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.

The DGT's ruling

The taxpayer may opt for the special regime under Article 93 of the Personal Income Tax Law if their tax residence in Spain is a consequence of their relocation to acquire the status of administrator of an entity. In the event that the entity is a holding company, the administrator may not hold a participation that renders them a related party. Furthermore, it must be ensured that they have not been a resident in the previous five years and that they do not obtain income through a permanent establishment in Spain.

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