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A UK resident asks whether they can access the Startup Tax Regime by moving to Spain to work remotely for their UK company. The DGT states this is possible if the individual has not been previously resident and does not have a permanent establishment.
Cuestión planteada Si le será de aplicación el régimen especial de tributación previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas
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