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A Dutch national asks whether they can apply for the LIRPF special regime upon being appointed administrator of a new Spanish company. The DGT states that this is possible if the move to Spain is directly caused by the appointment and if the individual does not hold 25% or more of the company's shares.
Cuestión planteada Si le resultará de aplicación el régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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