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A Swedish national asks whether she can apply for the special tax regime as a displaced administrator of a Spanish company. The DGT states that eligibility is possible if the move is directly due to the appointment and there is no significant shareholding in the company.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to them.
To apply the special regime, the relocation to Spain 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 determine a related entity. A causal relationship must exist between the relocation and the appointment, which is a matter of fact. Furthermore, it must be fulfilled that the taxpayer has not been a resident in Spain in the ten previous tax periods and that they do not obtain income through a permanent establishment in Spanish territory.
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