Summary table

**SPECIAL TAX REGIME APPLICABLE TO WORKERS MOVING TO SPANISH TERRITORY AS OF JANUARY 1, 2015**

**(Article 93 of the Personal Income Tax Law , as amended by Law 26/2014)**
Scope	A) For workers, professionals, entrepreneurs and investors relocated to Spanish territory. That they have not been residents in Spain during the five tax periods prior to the one in which they move to Spanish territory. That they are not professional athletes. That the movement to Spanish territory, either in the first year of application of the regime or in the previous year, occurs as a result of any of the following circumstances: From an employment contract (including remote workers with a visa for international teleworking). From the acquisition of the status of administrator of an entity regardless of the percentage of participation in it except if it is a patrimonial entity (in which case its participation in it cannot determine the consideration of related entity in the terms provided in article 18 of the LIS . From the realization in Spain of an economic activity qualified as entrepreneurial in the terms of article 70 of Law 14/2013, or From the realization in Spain of an economic activity that is exercised by a highly qualified professional who provides services to emerging companies or who carries out training or R&D&I activities. That he/she does not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory except, from January 1, 2023, in the case of carrying out an entrepreneurial activity or an economic activity in Spain by highly qualified professionals that entitle them to benefit from this special regime. B) For family members related to the above, applicable from January 1, 2023. It must be: The spouse of the displaced taxpayer Your children, under twenty-five years of age or whatever their age in case of disability, or The parent of these, in the event of non-existence of a marital bond As long as they meet the following requirements: They move to Spanish territory with the taxpayer (the expatriate to whom they are associated) or at a later time, provided that the first tax period in which the special regime applies to the taxpayer has not ended. Those who acquire their tax residency in Spain as a result of their move to Spanish territory. That they have not been residents in Spain during the five tax periods prior to the one in which they move to Spanish territory. That they do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory. That the sum of the taxable bases of the taxpayers in each of the tax periods in which this special regime is applicable is less than the taxable base of the taxpayer that gives rise to the application of this special regime and to which they are linked.
Content: rules for determining debt in both cases	The debt is determined according to the rules of the IRNR with the following specialties: The total of the income from economic activities classified as an entrepreneurial activity or of the income from work obtained by the taxpayer during the application of the special regime are 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 offsetting being possible between them. To determine the full rate the two specific scales established in article 93 of the 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, interest and capital gains). A scale for the part of the base corresponding to the rest of the income. The differential rate will be the result of reducing the full tax rate by: The deduction for donations, under the terms provided for in the IRPF Law and the withholdings made on account (including the fees paid on account of IRNR ). The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law applicable to income from work and economic activities classified as entrepreneurial activity obtained abroad.