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La consultante pregunta si puede aplicar el régimen especial del artículo 93 de la LIRPF tras ser contratada por una sociedad española con participación del 12%. La DGT señala que podrá optar por este régimen si cumple los requisitos de no haber sido residente en los últimos cinco años, no tener establecimiento permanente y que el desplazamiento sea consecuencia de la relación laboral.
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