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Un residente en Suecia consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF al trasladarse a España para trabajar en la sucursal de una empresa sueca. La DGT indica que podrá optar por este régimen si cumple los requisitos de no haber sido residente en España anteriormente, no obtener rentas de un establecimiento permanente y que el desplazamiento sea consecuencia de una relación laboral con un empleador en España.
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