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Un nacional de Islandia residente en Reino Unido consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF tras ser contratado por una empresa española. La DGT señala que podrá optar por este régimen si se cumplen los requisitos de no haber sido residente en los últimos diez años, que el desplazamiento sea por el contrato laboral y que no obtenga rentas por establecimiento permanente.
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