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Un residente en Suecia consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF al ser director de una sucursal en España. La DGT señala que podrá optar por este régimen si cumple los requisitos de no haber sido residente en España anteriormente, el desplazamiento es consecuencia de la relación laboral con un empleador en España y no obtiene rentas de un establecimiento permanente.
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