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A US-based engineer asks whether he can apply the special regime under Article 93 of the LIRPF after moving to Spain to serve as an administrator of a company. The DGT states that this is possible if the move is directly linked to the appointment and does not involve ownership of 25% or more in the company.
Cuestión planteada 1.- Si puede acogerse al régimen fiscal especial previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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