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V2909-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Residents may opt for startup regime if move to Spain follows appointment as administrator

A resident in Sweden asks whether they can apply for the startup regime upon becoming administrator of a dental clinic in Spain. The DGT states that a causal link must exist between the move and the position, along with meeting other residence and income requirements.

The question raised

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

The DGT's ruling

To apply the special regime, the relocation to Spain must be a consequence of acquiring the status of administrator. In the event that the entity is a holding company, the administrator may not hold a shareholding that renders them a related party. The taxpayer must also comply with the requirement of not having been a resident in Spain in the previous five years and not obtaining income through a permanent establishment.

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