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Un inversor y gestor consulta si puede aplicar el régimen fiscal especial de la Ley de Startups al trasladarse a España para ser Presidente de un Consejo de Administración. La DGT señala que debe existir una relación de causalidad entre el desplazamiento y la adquisición del cargo, además de cumplir requisitos de participación si la sociedad es patrimonial.
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