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Un nacional de Suecia que residía en Malta pregunta si puede aplicar el régimen especial del artículo 93 de la LIRPF tras ser contratado por una empresa española. La DGT indica que podrá optar por este régimen si se cumplen los requisitos de no haber sido residente en los últimos diez años, no tener establecimiento permanente y que el desplazamiento sea consecuencia del contrato laboral.
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