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A German citizen resident in Panama asks whether they can apply for the special tax regime under the IRPF upon moving to Spain to become an administrator of a company. The DGT states that a causal link must exist between the move and the appointment, and that the company must not be a patrimonial entity if the administrator holds a stake linking them to it.
Cuestión planteada Si le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1 de la LIRPF, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad. Si la entidad es patrimonial, el administrador no puede tener una participación que determine su consideración como entidad vinculada. Además, se debe cumplir que el contribuyente no haya sido residente en España en los cinco períodos anteriores y que no obtenga rentas mediante un establecimiento permanente.
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