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A Belgian national asks whether they can apply for the special LIRPF regime upon moving to Spain to manage a Spanish company with minority ownership. The DGT states that this is possible provided the conditions of no prior tax residency, causal link to the move, and absence of a permanent establishment are met.
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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