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V2914-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Requirements to access the special regime of the LIRPF as an administrator

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.

The question raised

Whether the special regime provided for in Article 93 of the Personal Income Tax Law will be applicable.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), there must be a causal link between the relocation to Spain and the acquisition of the status of administrator. If the entity is a holding company, the administrator may not hold a stake that establishes the status of a related party. Furthermore, it must be ensured that the individual has not been a resident in Spain during the previous five years and that no income is obtained through a permanent establishment.

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