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A Belgian national asks whether she can benefit from the special regime under Article 93 of the LIRPF as administrator of a Spanish company. The DGT states that this is possible if the relocation is directly linked to the position and there is no involvement in the entity.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him/her.
To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of acquiring the status of administrator of an entity in which there is no shareholding, or when the shareholding does not constitute a related entity. A causal link must exist between the relocation and the appointment, which is a matter of fact. Furthermore, it is required that the individual has not been a resident in Spain during the previous ten periods and does not obtain income through a permanent establishment.
What is published here, applied to a company or a specific case. The first meeting is free.
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