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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Dutch national asks whether the special regime under article 93 of the LIRPF applies when setting up a company in Spain. The DGT confirms it does, provided there is a causal link between the move and appointment as administrator or the start of a labour relationship, and all other legal requirements are met.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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