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Practical Income Manual 2023.

Summary table

SPECIAL TAX REGIME APPLICABLE TO WORKERS POSTED TO SPANISH TERRITORY FROM JANUARY 1, 2015 

(Article 93 Law of Personal Income Tax , wording given by Law 26/2014)
Scope

A) For workers, professionals, entrepreneurs and investors displaced to Spanish territory.

  1. That they have not been residents in Spain during the five tax periods prior to the one in which their movement to Spanish territory occurs.

  2. That they are not professional athletes.

  3. That the displacement to Spanish territory, either in the first year of application of the regime or in the previous year, occurs as a consequence of any of the following circumstances:

    • From an employment contract (including remote workers with a visa for international teleworking).
    • Of the acquisition of the status of administrator of an entity regardless of its percentage of participation in it, except if it is a patrimonial entity (in which case its participation in the same cannot determine the consideration of an entity linked 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
    • The carrying out in Spain of an economic activity that is carried out by a highly qualified professional who provides services to emerging companies or who carries out training or R&D activities +i.

  4. That they do 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 give the right to benefit from this special regime.

B) For family members linked 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 marital bond

As long as they meet the following requirements:

  • They move to Spanish territory with the taxpayer (the impatriate with whom they are associated) or at a later time, provided that the first tax period in which the special regime applies to them has not ended.
  • Who acquire their tax residence in Spain as a result of their move to Spanish territory.
  • They have not been residents in Spain during the five tax periods prior to the one in which their movement to Spanish territory occurs.
  • That they do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory.
  • That the sum of taxpayers' taxable bases in each of the tax periods in which this special regime is applicable is lower than the taxpayer's taxable base 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 in accordance with the rules of IRNR with the following specialties:

  • All of income from economic activities classified as an entrepreneurial activity or of work income 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 compensation being possible between them.

  • To determine the full quota, the two specific scales established in article 93 of the Personal 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, interests and capital gains).
    • A scale for the part of the base corresponding to the rest of the income.

  • The differential fee will be the result of reducing the full tax fee by:

    • The deduction for donations, in the terms provided in the Personal Income Tax Law and the withholdings made on account (including the installments paid on account of the 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 in the foreign.