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 PIT

Since January 1, 2023, the special tax regime provided for in article 93 of the Law of PIT 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 members of the family nucleus 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 tax residence in Spain as a result of their move to Spanish territory for the reasons indicated below, who may choose to pay tax on Non-Resident Income (with certain special features), while maintaining, however, the status of taxpayers for the PIT.

Note:If any of the members of the family unit had chosen to pay taxes according to 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 Law of the PIT, 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 relatives of displaced taxpayers
3. Summary table