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A Finnish professional asks whether he can benefit from the special tax regime for displaced persons (Art. 93 LIRPF) upon moving to Spain. The DGT states that he may opt for this regime if his relocation is due to appointment as administrator of an entity without a linked participation and if all other legal requirements are met.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas y si el mismo le será aplicable en el período 2022 (en el que adquiriría su residencia fiscal en España) y en los cinco siguientes.
Para aplicar el régimen especial del artículo 93 de la LIRPF, el desplazamiento debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe, o cuando la participación no determine una entidad vinculada. Debe existir una relación de causalidad entre el desplazamiento y el nombramiento, la cual es una cuestión de hecho. Si se cumplen los requisitos de no haber sido residente en los diez años anteriores y no obtener rentas por establecimiento permanente, el régimen se aplicará durante el año de residencia y los cinco siguientes.
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