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Un nacional del Reino Unido consulta si puede aplicar el régimen especial de tributación del artículo 93 de la LIRPF tras ser contratado por una sociedad española. La DGT indica que es posible si se cumplen los requisitos de no haber sido residente en los últimos diez años, el desplazamiento es por contrato laboral y no se obtienen rentas por establecimiento permanente.
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