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Un nacional de Suecia consulta si puede acogerse al régimen especial de tributación del artículo 93 de la LIRPF tras ser contratado por una empresa española. La DGT señala que podrá optar por este régimen si se cumplen los requisitos de no haber sido residente en los últimos diez años, la existencia de una relación de causalidad entre el desplazamiento y el contrato laboral, y que no se obtengan rentas por establecimiento permanente.
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