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Practical Income Manual 2023.
Chapter 2. The Personal Income Tax (IRPF): general questions
Subject to personal income tax: personal aspects
Special tax regime applicable to workers posted to Spanish territory and their family
A. In general: regime applicable to workers posted to Spanish territory

Practical Income Manual 2023.

Exercise of the option for the special regime

Deadline for exercising the option for the special regime
Documentation to be presented together with the communication of the option

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Updated webpage: March 15, 2024