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Un nacional de Suecia consulta si puede aplicar el régimen especial de tributación para trabajadores desplazados tras ser contratado por una sociedad española. La DGT indica que podrá optar por este régimen si se cumplen los requisitos de no haber sido residente en los últimos diez años, no obtener rentas por establecimiento permanente y existir causalidad entre el desplazamiento y el contrato laboral.
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