Scope, content and requirements of the special regime
Note: in accordance with the Sixth Additional Provision of Law 10/2021, of July 9, on remote work ( BOE of 12) the persons individuals who acquire the status of taxpayers for Personal Income Tax as a consequence of their travel to Spanish territory for the final of the « UEFA Women's Champions League 2020 » may choose to pay non-resident Income Tax, under the terms and conditions provided for in article 93 of the Personal Income Tax Law .
Regulations: Art. 113 Personal Income Tax Regulation
To apply this special regime, taxpayers must meet the following conditions:
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 the transfer to Spain took place as a result of any of the following circumstances:
As a result of a work contract, with the exception of special employment agreements with professional sportspeople regulated by Royal Decree 1006/1985 of 26 June.
This condition will be deemed to have been met when an employment relationship, ordinary or special, different from that previously indicated, or statutory, begins with an employer in Spain, or when the posting is ordered by the employer and there is a posting letter from the employer.
As a consequence of the acquisition of the status of administrator of an entity in whose capital it does not participate or, otherwise, when the participation in the same does not determine the consideration of a related entity in the terms provided in article 18 of the Tax Law on Companies.
That you do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory.
Content of the special regime
Regulations: Art. 114 Personal Income Tax Regulation
The application of this special regime will imply the determination of the Personal Income Tax tax debt in accordance with the rules established in the consolidated text of the Non-Resident Income Tax Law, approved by the Royal Legislative Decree 5/2004, of March 5 (hereinafter TRLIRNR ), for income obtained without the mediation of a permanent establishment with the following specialties:
a. The provisions of articles 5, 6, 8, 9, 10, 11 and 14 of the aforementioned TRLIRNR will not apply.
b. All work income obtained by the taxpayer during the application of the special regime will be understood to have been obtained in Spanish territory.
However, income derived from an activity carried out prior to the date of movement to Spanish territory or after the completion of the movement, which must be communicated in form 149, is not considered to have been obtained during the application of the special regime, without prejudice to their taxation by the Non-Resident Income Tax when the aforementioned income is understood to be obtained in Spanish territory.
c. For the purposes of the settlement of Personal Income Tax , the income obtained by the taxpayer in Spanish territory during the calendar year will be taxed cumulatively, without any compensation being possible between them.
d. To determine the full fee, there are two liquidated bases to which different scales will be applied:
Base "A": Amount of the liquidable base corresponding to the following income referred to in article 25.1. f) of TRLIRNR :
Dividends and other returns derived from participation in an entity's own funds.
Interest and other revenues obtained by the assignment of equity capitals to third parties.
Capital gains that become evident on the occasion of transfers of assets.
The rates indicated on the following scale will be applied to this base in 2021:
Liquidable base of savings
Up to euros
Full euro fee Remainder of liquidated savings base
Up to euros
0 0 6,000 19 6,000 1,140 44,000 21 50,000 10,380 150,000 23 200,000 44,880 From there on 26
Base "B": Amount of the taxable base corresponding to the rest of the income to which the rates indicated in the following scale will be applied in 2021.
Part of the liquidable base
Applicable state rate
Up to 600,0000 euros 24 From 600,000.01 euros onwards 47
e. The differential fee will be the result of reducing the full Personal Income Tax fee by:
Deductions for donations and withholdings and payments on account that have been made on the taxpayer's income (including the contributions paid on account of the Income Tax of non-residents).
Withholdings and payments on account as payments on account of the tax will be carried out, in the terms established by regulation, in accordance with the regulations of the Income Tax of Non-Residents.
However, the percentage of withholding or deposit on account of work income will be 24 percent. When the remuneration paid by the same payer of work income during the calendar year exceeds 600,000 euros, the withholding percentage applicable in 2021 to the excess will be 47%.
New 2021: Article 61 of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31), modifies the scales of article 93 of the Law of the IRPF applicable in the special regime for workers posted to Spanish territory, raising tax rates. Likewise, in correspondence with the above, the maximum retention percentage is raised from 45 to 47 percent.
The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law applicable to work income obtained abroad, with a limit of 30 percent of the part of the full quota corresponding to all work income obtained in that tax period.
For these purposes, to calculate the average effective tax rate, the full fee and the liquidable base must be taken into account, excluding, in both cases, the part of the same corresponding to the income referred to in article 25.1 f) of the TRLIRNR .
Regulations: Art. 115 Regulation Personal Income Tax
The special regime will apply during the tax period in which the taxpayer acquires habitual residence in Spain and during the five following tax periods.
For these purposes, the tax period in which residency is acquired will be considered the first calendar year in which, once the move has occurred, the stay in Spanish territory exceeds 183 days.
Exercise of the option for the special regime
Regulations: Articles 116 and 119 Regulation Personal Income Tax
The exercise of the option to pay non-resident Income Tax must be carried out by using communication model 149, approved by Order HAP /2783/2015, of 21 December ( BOE of 23), the presentation of which will be made within a maximum period of six months from the date of start of the activity recorded in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the worker to maintain the Social Security legislation of origin.
To present this communication they must be included in the Census of Taxpayers. Otherwise, they will previously request registration in said Census by submitting the corresponding census declaration.
Additionally, the following documentation must be attached to the option communication:
When an employment relationship, ordinary or special, or statutory, is initiated with an employer in Spain, a supporting document issued by the employer expressing the recognition of the employment or statutory relationship with the taxpayer, the start date of the activity that is recorded in the Social Security registration in Spain, the workplace and its address, as well as the duration of the employment contract.
In the case of a posting ordered by your employer, a copy of the posting letter from the employer, as well as a supporting document issued by the employer stating the start date of the activity recorded in the Social Security registration in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin, the work center and its address, as well as the duration of the transfer order.
In the case of displacements as a consequence of the acquisition of the status of administrator of an entity, a supporting document issued by the entity stating the date of acquisition of the status of administrator and that the taxpayer's participation in the entity does not determines the status of a related entity in the terms provided in article 18 of the Corporate Tax Law.
The taxpayer must also report on form 149 the completion of his or her move to Spanish territory within a period of one month from when this circumstance occurred.
Note: The taxpayer who chooses to be taxed by the Non-Resident Income Tax will be subject to real obligation in the Wealth Tax.
Resignation and exclusion from the special regime
Regulations: Articles 117 and 118 Regulation Personal Income Tax
Taxpayers who have opted for the special regime may waive its application during the months of November and December prior to the beginning of the calendar year in which the waiver must take effect. Taxpayers who renounce this special regime will not be able to opt for its application again.
The exclusion of the special regime occurs due to non-compliance with any of the previously mentioned conditions determining its application, this taking effect in the tax period in which the non-compliance occurs. Excluded taxpayers must communicate this circumstance to the Tax Administration within a period of one month from the failure to comply with the conditions that determined its application.
Both the waiver and the exclusion must be communicated to the Tax Administration in form 149, approved by Order HAP /2783/2015, of December 21 ( BOE of 23).
Special personal income tax declaration model
Taxpayers who opt for this special regime must submit and sign their tax return for Personal Income Tax in special form 151, approved in the aforementioned Order HAP/2783/2015, of December 21 ( BOE of 23), in the place and period established, in general, for the presentation of the Personal Income Tax returns .
Taxpayers of IRPF who opt for the application of this special regime may request the certificate of tax residence in Spain regulated in the second Additional Provision of Order HAC /3316/2010, of December 17 ( BOE of the 23rd), whose models appear in Annexes IV and V of said Order.