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A Swedish national asks whether they can apply for the special tax regime for displaced persons as administrator of a new Spanish company. The DGT states that eligibility is possible if the relocation is directly caused by the appointment and if no ownership interest establishes a linked entity.
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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