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Un nacional de Países Bajos consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF al constituir una sociedad en España. La DGT responde que es posible siempre que exista una relación de causalidad entre el desplazamiento y el nombramiento como administrador o el inicio de una relación laboral, cumpliendo los demás requisitos legales.
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