Scope of application for relatives of displaced taxpayers

1. Family members to whom this regime can be extended

   As of January 1, 2023, like workers, entrepreneurial professionals and investors relocated to Spanish territory with whom they are associated, they will also be able to choose to pay taxes on the Non-Resident Income Tax, maintaining the status of taxpayers for the IRPF :

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

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

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

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

2. Requirements that must be met in order to apply for the special regime

   1. That 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 latter has not ended . Therefore, in order to apply this special regime to family members, it is essential that the displaced taxpayer applies this special regime in that tax period.

   2. Those who acquire their tax residency in Spain as a result of their move to Spanish territory.

      For these purposes, may move to Spanish territory prior to the taxpayer to which they are associated, provided that, as a result of said move, they do not acquire tax residency in Spain before the first tax period in which the special regime applies to the latter.

      Likewise, they may move later to the taxpayer to which they are linked provided that 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 move to Spanish territory occurs.

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

   5. 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.