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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Swedish national asks whether they can apply for the special regime under Article 93 of the Spanish Personal Income Tax Law after receiving a job offer in Spain. The DGT states that eligibility requires no residency in the past five years, no permanent establishment, and the move must be due to the start of a labour relationship.
The tax team reviews your specific situation.
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