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V2913-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the Startup special regime as an administrator

A Swedish national asks whether they can apply the special regime under Article 93 of the IRPF Law upon moving to Spain to serve as an administrator. The DGT states that this is possible if there is a causal link between the move and the appointment, and other legal requirements are met.

The question raised

Whether the special 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, the relocation to Spain must be a consequence of acquiring the status of administrator. If the entity is a holding company, the administrator may not hold a stake that determines the status of a related party. The existence of the causal relationship is a matter of fact that must be proven. The taxpayer may opt for this regime if they meet the requirements of not having been a resident in the previous five years and not obtaining income from a permanent establishment.

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