Doctrine by topic · DGT Observatory

Administrator: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 41 rulings · 2020–2025

Current position

To access the special regime under article 93 of the LIRPF (Personal Income Tax Law), the move to Spain must be a consequence of acquiring the status of administrator, proving the causal relationship with valid means of evidence. The administrator may not have a participation in the entity that determines a link according to the Corporate Tax Law. Furthermore, it is required not to have been a resident in Spain in the previous five years.

The DGT's position remains constant regarding the need to prove the causality between the appointment and the move. However, a change is observed in the previous residence requirement, moving from requiring non-residence in the previous ten years to reducing this period to the previous five years according to the most recent ruling.

Turning points

  1. V2590-25

    Modifies the previous residence requirement, now requiring not to have been a resident in Spain in the previous five years instead of the ten years previously required.

Analysis based on 31 of 41 rulings with a stated position. Updated 7 August 2026.

Rulings on this topic

24
V0929-26 27 Apr 2026

VAT liability of a partner's services depends on independence and own resources

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassujeción al ivariesgo económicoadministrador LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0680-26 26 Mar 2026

Administrator and board member remuneration generally exempt from VAT

SG de Impuestos sobre el Consumo
actividad económicacarácter independienteriesgo económicoprestación de serviciosadministrador LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0539-25 28 Mar 2025

Partner remuneration for work in a society considered income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadassocio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2259-24 22 Oct 2024

Life annuities for retired directors are deductible in the period they are paid

SG de Impuestos sobre las Personas Jurídicas
pensión vitaliciaadministradorgasto deducibleretribución complementariacontingencias LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V2209-24 15 Oct 2024

Remuneration for a working partner is deductible if valued at market value

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio-trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V0795-24 18 Apr 2024

Access to startup regime under Article 93 of the LIRPF as administrator

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscaladministradorentidad patrimonialentidad vinculada LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V2913-23 31 Oct 2023

Requirements to access the Startup special regime as an administrator

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscaladministradorentidad patrimonialentidad vinculada LIRPF — Ley 35/2006 del IRPF art. 93.1.aLIRPF — Ley 35/2006 del IRPF art. 93.1.b.2
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Book your free first meeting