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New guides on the latest Spanish tax and immigration developments.
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A Swedish national asks whether he can claim the special tax regime for displaced persons (Art. 93 LIRPF) upon becoming administrator and executive director of a Spanish company. The DGT states that a causal link must be proven between the move to Spain and the position, as well as participation limits if the company is a patrimonial entity.
The tax team reviews your specific situation.
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