Scope of application for family members of displaced taxpayers

1. Family members to whom the application of this regime can be extended

   As of January 1, 2023, like workers, entrepreneurial professionals and investors displaced to Spanish territory with whom they are associated, they may also choose to pay non-resident Income Tax, maintaining their status as taxpayers. the Personal Income Tax :

   1. the spouse of the displaced taxpayer and their children, under twenty-five years of age or whatever their age in case of disability, or

   2. the parent of these, in the event of non-existence of a marriage bond.

   provided that, in any of these cases, the following conditions specified in the following section are met.

   Keep in mind that the determination of the relationship of these taxpayers with the displaced taxpayer that gives rise to the application of this special regime, as well as their age and disability status, will be carried out taking into account the situation existing at the time of exercising their option for the special regime.

2. Requirements that must be met to be able to apply the special regime

   1. That they move to Spanish territory with the taxpayer (the impatriate with whom they are associated) or at a later time, as long as it has not ended the first tax period in which the special regime applies. Therefore, for the application of this special regime to family members, it is essential that the displaced taxpayer applies this special regime in that tax period.

   2. Who acquire their tax residence in Spain as a result of their move to Spanish territory.

      For these purposes, may move to Spanish territory prior to the taxpayer with whom they are associated, provided that, as a consequence of the aforementioned displacement, they do not acquire tax residence in Spain before the first tax period. in which the special regime applies to it.

      Likewise, they may move subsequently to the taxpayer to whom they are linked as long as the period of application of the special regime for the latter has not ended.

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

   4. That do not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory.

   5. 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.