Special scheme applicable to employees posted to Spanish territory
Regulations: Art. 93 Law Income Tax
Individuals who acquire tax residency in Spain as a result of moving to Spanish territory for work reasons may choose to pay Non-Resident Income Tax (with certain specialities), whilst maintaining, however, the status of taxpayers under the IRPF .
Note:If any of the members of the family unit has chosen to pay taxes under this special tax regime for workers posted to Spanish territory, the deduction established, as of January 1, 2018, by the Forty-eighth Additional Provision of the Income Tax Law, for family units formed by tax residents in Member States of the European Union or the European Economic Area, which is discussed in Chapter 16, not apply.