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Practical Income Manual 2021.

Special scheme applicable to employees posted to Spanish territory

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

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

Natural persons 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 Law of IRPF , maintaining the status 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 47
  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 10,380 150,000 23
    200,000.00 44,880 From there on 26

New 2021: Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31), modified letters e) and f) of article 93.2 of the Law of the Income tax by raising the applicable rate from 45 to 47 percent in the part of the taxable base that exceeds 600,000 euros and in the case of the income referred to in article 25.1.f) of the consolidated text of the Non-Resident Income Tax Law introduces a new section starting at 200,000 euros with an applicable tax rate of 26 percent.