Special tax regime applicable to workers posted to Spanish territory and their families

The Tax Agency's electronic headquarters includes a " Non-Resident Income Tax Informer ", where you can find out how the special regime for displaced workers operates.

Regulations: Art. 93 Law Income Tax

Since January 1 2023, the special tax regime provided for in article 93 of the Income Tax Law for workers posted to Spanish territory has been modified to accommodate new groups (remote workers, entrepreneurs and qualified professionals, and those who carry out training, research, development and innovation activities) and to extend the possibility of its application to members of the family unit of such taxpayers, such as spouses, children with disabilities or minors, and their parents, in the event of no marital bond.

This regime consists of individuals who acquire their tax residence in Spain as a result of moving to Spanish territory for the reasons indicated below being able to choose to pay the Non-Resident Income Tax (with certain specialities), whilst maintaining, however, the status of taxpayers under the IRPF .

Note:If any of the members of the family unit has 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 Forty-eighth Additional Provision of the 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, not apply.

1. A. In general: regime applicable to workers posted to Spanish territory
2. B. Extension of the special regime to relatives of displaced taxpayers
3. Summary table