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Un nacional de Suecia con residencia previa en el Reino Unido consulta si puede acogerse al régimen especial del artículo 93 de la LIRPF tras ser contratado por una empresa española. La DGT indica que podrá optar por este régimen si se cumple la causalidad entre el desplazamiento y el contrato, y se respetan los requisitos de no residencia previa y ausencia de establecimiento permanente.
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