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Un residente en el Reino Unido consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF al ser nombrado administrador de una nueva sociedad en España. La DGT indica que es posible siempre que el desplazamiento sea consecuencia directa de dicho nombramiento y no tenga una participación igual o superior al 25% en la sociedad.
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