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A Swedish national asks whether the special tax regime for displaced workers applies upon being appointed administrator of a Spanish company. The DGT states it applies if the move is directly due to the appointment and there is no participation in the company.
Cuestión planteada Si le resulta 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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