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The consultant asks whether they can benefit from the special regime for displaced workers after being transferred to Madrid on a two-month student contract from a Lisbon university. The DGT replies that this is not possible as the displacement does not meet the legal requirements.
Cuestión planteada Si le resulta de aplicación el régimen fiscal especial aplicable a los trabajadores desplazados a territorio español, previsto en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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