Special scheme applicable to employees posted to Spanish territory

Regulations: Art. 93.2.e) Law Personal Income Tax

Attention : Please note that this special tax regime applicable to workers posted to Spanish territory is discussed in Chapter 2.

Individuals who acquire their tax residence in Spain as a result of their move to Spanish territory and who choose to pay non-resident Income Tax, with the special rules in article 93.2 of the Personal Income Tax Law, maintaining the condition of taxpayers for personal income tax during the tax period in which the change of residence is made and during the following five tax periods the following scales will be applied:

1. To the liquidable base, except for the part thereof corresponding to the income referred to in article 25.1.f) of the consolidated text of the Non-Resident Income Tax Law (dividends and other income derived from participation in the own funds of an entity, interest and other income obtained from the transfer of own capital to third parties, and capital gains that become evident on the occasion of transfers of assets), the rates indicated in the following scale will be applied:

   Liquidable base up to (euros)	Applicable rate (%)
   Up to 600,000	24
   From 600,000.01 euros onwards	45

2. To the part of the liquidable base corresponding to the income referred to in article 25.1.f) of the consolidated text of the Non-Resident Income Tax Law (dividends and other income derived from the participation in the own funds of a entity, interests and other income obtained from the transfer of own capital to third parties, and capital gains that become evident on the occasion of transfers of assets), the rates indicated in the following scale will be applied:

   Liquidable base up to (euros)	Increase in full state quota (euros)	Remainder of liquidable savings base up to (euros)	Applicable rate (%)
   0	0	6,000	19
   6,000.00	1,140	44,000	21
   50,000.00	10,380	From there on	23