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A German national who moves a Dutch company to Spain and becomes its administrator asks whether he can apply the special regime under article 93 of the LIRPF. The DGT states that a causal relationship must exist between the move and the appointment as administrator.
Cuestión planteada Si le resultará de aplicación el régimen especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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