Special scheme applicable to employees posted to Spanish territory
Regulations: Art. 93.2.e) Law Income Tax
Attention : Please note that the special tax regime applicable to workers posted to Spanish territory is discussed in Chapter 2.
Individuals who acquire tax residency in Spain as a result of moving to Spanish territory and who choose to pay Non-Resident Income Tax, with the special rules in article 93.2 of the IRPF Law , maintaining the status of IRPF taxpayers during the tax period in which the change of residence is made and during the following five tax periods, the following scales will apply to them:
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The taxable 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 equity of an entity, interest and other income obtained from the transfer of equity to third parties, and capital gains that are revealed on the occasion of transfers of assets), will be subject to the rates indicated in the following scale:
Taxable base up to (euros) Applicable rate (%) Up to 600,000 24 From 600,000.01 euros onwards 47 -
The rates indicated in the following scale will be applied to the part of the taxable 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 participation in the equity of an entity, interest and other income obtained from the transfer of equity to third parties, and capital gains that are revealed on the occasion of transfers of assets):
Taxable base up to (euros) Increase in the total state fee (euros) Remaining taxable base of savings 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 in 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.