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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Swedish national asks whether he can claim the special tax regime for displaced persons (Art. 93 LIRPF) after setting up a company in Spain. The DGT states that a causal link must be proven between the move to Spain and the appointment as administrator, and that the company must not be a patrimonial entity.
The tax team reviews your specific situation.
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