Special scheme applicable to employees posted to Spanish territory
Regulations: Art. 93 Law PIT
Individuals who acquire tax residency in Spain as a result of their move to Spanish territory for work reasons may choose to pay the Non-Resident Income Tax (with certain special features), while maintaining, however, the status of taxpayers for the PIT.
Note:If any of the members of the family unit had chosen to pay taxes according to 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 Law of the PIT, 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.