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Una residente en EE. UU. consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF tras recibir una oferta laboral de una fundación pública española. La DGT indica que es posible si se cumplen los requisitos de no haber sido residente en los últimos cinco años, el desplazamiento se debe al contrato laboral y no se obtienen rentas por establecimiento permanente.
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