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Un nacional del Reino Unido consulta si puede acogerse al régimen especial del artículo 93 de la LIRPF al desplazarse a España para ser administrador de una sociedad. La DGT señala que debe existir una relación de causalidad entre el desplazamiento y el nombramiento, y que la sociedad no debe ser patrimonial si el administrador tiene una participación que la vincule.
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