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Un nacional de Suecia consulta si puede aplicar el régimen especial de tributación del artículo 93 de la LIRPF tras constituir una sociedad en España de la que es socio único y administrador. La DGT señala que para acceder a este régimen debe existir una relación de causalidad entre el desplazamiento y el nombramiento de administrador, además de cumplir otros requisitos.
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