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V2734-23 6 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Special regime of Article 93 LIRPF requires proof of causal link between relocation and appointment as administrator

An investor and manager asks whether the startup tax regime under the Startups Law can apply upon moving to Spain to become Chairman of a Board. The DGT states that a causal link must exist between the relocation and the appointment, along with meeting participation requirements if the company is a patrimonial entity.

The question raised

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

The DGT's ruling

To qualify for the special regime under Article 93.1 of the Personal Income Tax Law (LIRPF), the move to Spain must occur as a consequence of acquiring the status of an administrator of an entity. A causal relationship must exist between the relocation and said appointment, which is a matter of fact that must be proven. If the entity is a holding company, the administrator may not hold a participation that determines a link according to the Corporate Income Tax Law. Furthermore, no income should be obtained that would qualify as being obtained through a permanent establishment.

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