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Un nacional de Suecia consulta si puede acogerse al régimen especial del artículo 93 de la LIRPF tras ser contratado por una sociedad española. La DGT indica que es posible siempre que se cumplan los requisitos de no haber sido residente en los últimos diez años, que el desplazamiento sea por el contrato laboral y que no se obtengan rentas por establecimiento permanente.
The fiscal team reviews your specific situation.
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