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A sole administrator relocating from the UK to Spain seeks clarification on eligibility for the special regime under Article 93 of the LIRPF. The DGT confirms eligibility if the administrator meets the conditions of no prior tax residence, being an administrator without capital participation, and lacking a permanent establishment.
Cuestión planteada Si el consultante puede acogerse, por su condición de administrador único de dicha sociedad, al régimen fiscal especial aplicable a los trabajadores desplazados a territorio español previsto en el artículo 93 de la LIRPF.
Para aplicar el régimen especial, 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. Además, se debe cumplir que el contribuyente no haya sido residente en España en los diez períodos impositivos anteriores y que no obtenga rentas calificables como de un establecimiento permanente en territorio español.
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