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An Irish national enquires whether he can benefit from the IRPF special regime due to his appointment as administrator of a Spanish company. The DGT states that this is possible if the relocation is directly caused by the appointment and there is no ownership interest establishing a linked entity.
Cuestión planteada Si le resulta 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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