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Practical Income Manual 2021.

Summary table


(Article 93 Law of Personal Income Tax , wording given by Law 26/2014)


  1. 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.
  2. That they are not professional athletes.
  3. 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 .
  4. That you do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory

 Content: rules for determining debt 

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