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Un nacional de Suiza pregunta si puede aplicar el régimen especial de tributación del artículo 93 de la LIRPF tras recibir una oferta de trabajo en España. La DGT indica que podrá optar por este régimen si se cumplen los requisitos de no haber sido residente en los últimos diez años, el desplazamiento es por contrato laboral y no obtiene rentas de un establecimiento permanente.
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