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Un profesional finlandés consulta si puede acogerse al régimen especial de tributación para desplazados (art. 93 LIRPF) al trasladarse a España. La DGT indica que podrá optar por este régimen si su desplazamiento se debe al nombramiento como administrador de una entidad sin participación vinculada y cumple los demás requisitos legales.
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