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V2708-23 5 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Citizen from Germany may qualify for special tax regime under Article 93 of LIRPF if relocation follows appointment as administrator

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.

The question raised

Whether the special taxation regime regulated in Article 93 of the Personal Income Tax Law will be applicable to them.

The DGT's ruling

To apply the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the relocation to Spain must be a consequence of acquiring the status of an administrator of an entity. If the entity is a holding company, the administrator may not hold a stake that results in its classification as a related party. Furthermore, it must be ensured that the taxpayer has not been a resident in Spain during the previous five periods and that they do not obtain income through a permanent establishment.

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