Comparative table

SPECIAL TAX REGIME APPLICABLE TO WORKERS POSTED TO SPANISH TERRITORY

Conditions and requirements for your application
AS OF JANUARY 1, 2015 (Article 93 Law of Personal Income Tax , wording given by Law 26/2014)	UNTIL DECEMBER 31, 2014 (Article 93 Law of Personal Income Tax , wording given by Law 26/2009)
That they have not been residents in Spain during the ten tax periods prior to the one in which their movement to Spanish territory occurs. That they are not professional athletes. That the transfer to Spain took place as a result of any of the following circumstances: Of an employment contract. Of the acquisition of the status of administrator of an entity in whose capital he does not participate or, otherwise, when the participation in the same does not determine the consideration of a related entity in the terms provided for in article 18 of the Corporate Tax Law . That you do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory	From January 1, 2007 to January 1, 2010 That they have not been residents in Spain during the ten years prior to their new move to Spanish territory. That the move to Spanish territory occurs as a consequence of an employment contract. That the work is actually carried out in Spain. That said work is carried out for a company or entity resident in Spain or for a permanent establishment located in Spain of an entity not resident in Spanish territory. That the income derived from the aforementioned employment relationship is not exempt from non-resident income tax. From January 1, 2010 to December 31, 2014 In addition to the above requirements, the following: That the foreseeable remuneration derived from the employment contract in each of the tax periods in which this special regime is applied does not exceed the amount of 600,000 euros per year.

SPECIAL TAX REGIME APPLICABLE TO WORKERS POSTED TO SPANISH TERRITORY

Content: rules for determining tax debt
AS OF JANUARY 1, 2015 (Article 93 Personal Income Tax Law, wording given by Law 26/2014)	UNTIL DECEMBER 31, 2014 (Article 93 Law of Personal Income Tax , wording given by Law 26/2009)
The debt is determined in accordance with the rules of IRNR with the following specialties: All work income obtained by the taxpayer during the application of the special regime is understood to have been obtained in Spanish territory. The income obtained by the taxpayer in Spanish territory during the calendar year is taxed cumulatively, without any compensation being possible between them. To determine the full quota, the two specific scales established in article 93 of the Personal Income Tax Law are applied: A scale for the part of the base corresponding to the income referred to in article 25.1. f) of TRLIRNR (dividends, interests and capital gains). A scale for the part of the base corresponding to the rest of the income. The differential fee will be the result of reducing the full tax fee by: The deduction for donations, in the terms provided in the Personal Income Tax Law and the withholdings made on account (including the installments paid on account of the IRNR ) . The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law	The debt is determined in accordance with the rules of IRNR with the following specialties: Taxpayers are taxed separately for each total or partial accrual of the income subject to tax, without any compensation being possible between them. The taxable base of each income is calculated for each of them as established in TRLIRNR . The full fee is obtained by applying to the taxable base the tax rates established in article 25.1 TRLIRNR in the wording in force as of 12-31-2014 (general rate: 24.75%; Dividends, interest and capital gains: twenty-one%). The differential quota is the result of reducing the full tax quota in the deduction for donations, in the terms provided for in the Personal Income Tax Law and the withholdings made on account. Fees paid on account of IRNR are also deductible.