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A French national resident in the United Arab Emirates asks whether they can benefit from the special regime under Article 93 of the Spanish IRPF as administrator of a Spanish company with a 20% stake. The DGT states that this is possible provided the conditions of prior residence, cause of relocation, and absence of a permanent establishment 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.
Para aplicar el régimen especial, el desplazamiento a España debe ser consecuencia de la adquisición de la condición de administrador de una entidad en cuyo capital no se participe o 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. Asimismo, se requiere no haber sido residente en España en los diez períodos impositivos anteriores y no obtener rentas mediante un establecimiento permanente.
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