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A French citizen asks whether she can benefit from the special tax regime under Article 93 of the Spanish Personal Income Tax Law as a director of a UK company. The DGT states that it is necessary to prove that the move to Spain is directly linked to the appointment.
Cuestión planteada Si le resultará de aplicación el régimen especial de tributación regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial del artículo 93.1.b).2º de la LIRPF, debe existir una relación de causalidad entre el desplazamiento a España y la condición de administrador. Si no se demuestra que el traslado se produce como consecuencia de dicho nombramiento, no se puede optar por este régimen. Además, si la entidad es patrimonial, el administrador no puede tener una participación que lo convierta en parte vinculada.
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