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Practical Income Manual 2022.

Special scheme applicable to employees posted to Spanish territory

Regulations: Art. 93 Law Personal Income Tax

Individuals who acquire tax residence in Spain as a result of moving to Spanish territory for work reasons may choose to pay non-resident income tax (with certain specialties), maintaining, however, their status as taxpayers. the IRPF .

Note:If any of the members of the family unit had chosen to pay taxes under this special tax regime for workers posted to Spanish territory, the deduction established, as of January 1, 2018, by the fortieth Additional Provision, will not apply. eighth of the Personal Income Tax Law , for family units formed by tax residents in Member States of the European Union or the European Economic Area, which is discussed in Chapter 16.

  1. Scope, content and requirements of the special regime
  2. Summary table