Tax liability for personal obligation

Option to pay tax through the IRNR for workers posted to Spanish territory and their families

The special tax regime provided for in article 93 of the Personal Income Tax Law for workers posted to Spanish territory is modified with the aim of attracting foreign talent.

In particular:

• The subjective scope of application of the regime is extended to employees, allowing its application to workers who, whether or not ordered by the employer, travel to Spanish territory to work remotely using exclusively computer, telematic and telecommunications means and systems, as well as to directors regardless of their percentage of participation in the share capital of the entity, persons who carry out an activity in Spain classified as entrepreneurial activity, in accordance with the procedure described in article 70 of Law 14/2013, those who carry out training, research, development and innovation activities in the terms established by regulation, and qualified professionals who provide services to emerging companies.

• The number of tax periods prior to moving to Spanish territory during which the taxpayer cannot have been a tax resident in Spain is reduced from ten to five years. 

• The possibility of applying this special regime is extended to the taxpayer's children under twenty-five years of age (or whatever their age in the case of disability) and to his or her spouse or, in the event of no marital bond, the parent of the children, provided that they meet certain conditions, by allowing them to opt for taxation under the IRNR without losing their status as taxpayers under the IRPF .

In addition, a new bracket is established in the applicable scale. See in this regard the section relating to " Calculation of the tax: determination of the full amounts ".