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A Dutch national enquires whether she can apply for the special regime for posted workers due to her role as a director of a Spanish company. The DGT rules that this is possible provided she holds no shareholding in the entity and meets other residency and income requirements.
Question posed: Application to the taxpayer, by virtue of her status as a director of the Spanish company, of the special tax regime applicable to workers relocated to Spanish territory as provided for in Article 93 of the Personal Income Tax Law.
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