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A Dutch national asks whether the special regime under Article 93 of the Spanish Personal Income Tax Law applies when joining a Spanish company as General Manager. The DGT states that it is possible if there is a causal link between the start of the employment relationship and the relocation, and all other legal requirements are met.
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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