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Un nacional de Suecia consulta si puede aplicar el régimen especial de tributación para trabajadores desplazados al iniciar un contrato laboral 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 por establecimiento permanente.
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