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Un nacional de Suecia consulta si puede acogerse al régimen especial de tributación del artículo 93 de la LIRPF al trasladarse a España para ser administrador de una sociedad de marketing digital. La DGT indica que es posible siempre que el desplazamiento sea consecuencia directa de dicho nombramiento y no exista una participación que determine una entidad vinculada.
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