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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Una residente en Suecia consulta si puede aplicar el régimen especial del artículo 93 de la LIRPF al constituir una sociedad en España. La DGT señala que es posible siempre que el cambio de residencia sea consecuencia directa de su nombramiento como administradora y se cumplan otros requisitos legales.
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