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Practical manual for Income Tax 2023.

Special scheme applicable to employees posted to Spanish territory

Regulations: Art. 93.2.e) Law Income Tax

Attention : Please note that the special tax applicable to workers posted to Spanish territory is discussed in Chapter .

Individuals who acquire tax residency in Spain as a result of moving to Spanish territory and who choose to pay Non-Resident Income Tax, with the special rules in article 93.2 of the IRPF Law , maintaining the status of IRPF taxpayers during the tax period in which the change of residence is made and during the following five tax periods, the following scales will apply to them:

  1. The taxable base, except for the part thereof corresponding to the income referred to in article 25.1.f) of the consolidated text of the Non-Resident Income Tax Law (dividends and other income derived from participation in the equity of an entity, interest and other income obtained from the transfer of equity to third parties, and capital gains that are revealed on the occasion of transfers of assets), will be subject to the rates indicated in the following scale:

    Taxable base up to (euros) Applicable rate (%)
    Up to 600,000 24
    From 600,000.01 euros onwards 47

  2. The rates indicated in the following scale will be applied to the part of the taxable base corresponding to the income referred to in article 25.1.f) of the consolidated text of the Non-Resident Income Tax Law (dividends and other income derived from participation in the equity of an entity, interest and other income obtained from the transfer of equity to third parties, and capital gains that are revealed on the occasion of transfers of assets):

    Taxable base up to (euros) Increase in the total state fee (euros) Remaining taxable base of savings up to (euros) Applicable rate (%)
    0 0 6,000 19
    6,000.00 1,140 44,000 21
    50,000.00 10,380 150,000 23
    200,000.00 44,880 100,000.00 27
    300,000.00 71,880 From there on 28

    Note: Please note that article 63.Three of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE of December 24) has modified, with effect from January 1, 2023 and indefinite validity, the scale applicable to taxpayers to whom the special tax regime applicable to workers posted to Spanish territory provided for in article 93 of the Personal Income Tax Law applies.