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Practical manual for Income Tax 2023.
Chapter 2. 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 families
A. In general: regime applicable to workers posted to Spanish territory

Practical manual for Income Tax 2023.

Exercising the option for the special regime

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

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Updated webpage: March 15, 2024