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A resident in Sweden asks whether she can apply for the special regime under article 93 of the LIRPF when setting up a company in Spain. The DGT states that this is possible if the change of residence is directly linked to her appointment as administrator and other legal requirements are met.
Cuestión planteada Si le resultará de aplicación el régimen especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, debe existir una relación de causalidad entre el desplazamiento a España y la adquisición de la condición de administrador. Si la entidad es patrimonial, el administrador no puede tener una participación que determine la vinculación según la Ley del Impuesto sobre Sociedades. El contribuyente debe cumplir además no haber sido residente en España en los cinco años anteriores y no obtener rentas mediante establecimiento permanente.
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