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

The Electronic Headquarters of the Tax Agency incorporates a « Non-Resident Income Tax Reporter », where you can consult how the special regime for displaced workers operates.

Regulations: Art. 93 Law Personal Income Tax

Since January 1, 2023, the special tax regime provided for in article 93 of the Personal 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 extend the possibility of its application to the members of the family nucleus of such taxpayers such as spouse, children with disabilities or minors and the parent of these, in the event of non-existence of a marriage bond.

This regime consists of the fact that natural persons who acquire tax residence in Spain as a result of their move to Spanish territory for the reasons indicated below can choose to pay non-resident income tax (with certain specialties), maintaining, however, the condition of taxpayers for Personal Income Tax .

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