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Un profesional sueco residente en Suecia consulta si puede aplicar el régimen especial de tributación 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, la causalidad entre el trabajo y el desplazamiento, y la ausencia de rentas por establecimiento permanente.
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