Skip to main content

Spanish Government Logo Organization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2025. Part 1.
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 Guide to Income Tax 2025. Part 1.

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

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 17, 2026