An Irish resident and Irish domiciled director, who is the 100% shareholder of an Irish company is planning to move to Spain from 1 January 2019.
He wishes to keep his company registered in Ireland. He is considering applying for a PAYE exclusion order from 2019. He may wish to continue to be subject to Irish social insurance legislation and PRSI contributions.
The individual is thinking about availing of Entrepreneur Relief in 2020 or 2021. Will non-residency and availing of a PAYE exclusion order affect his claim for Entrepreneur Relief? Thanks