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Un nacional de Francia residente en Emiratos Árabes Unidos consulta si puede acogerse al régimen especial del artículo 93 de la LIRPF al ser nombrado administrador de una sociedad española con un 20% de participación. La DGT señala que es posible siempre que se cumplan los requisitos de no residencia previa, causalidad del desplazamiento y ausencia de establecimiento permanente.
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