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A Swedish national asks whether they can benefit from the special LIRPF regime upon relocating to Spain to serve as administrator of a new company. The DGT states that this is possible provided the move is directly linked to the appointment and does not involve ownership equal to or above 25% in the company.
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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