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Un ciudadano libanés consulta si puede acogerse al régimen especial de tributación para trabajadores desplazados tras haber residido en España por estudios en 2012 y 2013. La DGT señala que podrá optar por este régimen si existe causalidad entre el contrato laboral y su llegada, siempre que no haya sido residente fiscal en España en los diez años anteriores.
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