Skip to main content
Practical Income Manual 2023.

Subjection to tax due to personal obligation

Taxation option for IRNR for workers displaced to Spanish territory and their family

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 employed workers, by allowing its application to workers who, whether ordered by the employer or not, travel to Spanish territory to work remotely using exclusively computer, telematic and electronic means and systems. of telecommunications, as well as to administrators regardless of their percentage of participation in the share capital of the entity, the people who carry out in Spain an activity 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 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 case of disability) and to their spouse or, in the event of no marital relationship, the parent of the children. children, as long as they meet certain conditions, by allowing them to opt for taxation by IRNR without losing their status as taxpayers by IRPF .

In addition, a new section is established in the applicable scale. See in this regard the section related to " Tax calculation: determination of the full amounts ".