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V0417-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Can a non-resident opt for the special tax regime upon moving to Spain due to a employment contract?

A Swedish national asks whether they can apply for the special tax regime upon moving to Spain after being hired by a Spanish company. The DGT states that this regime may be chosen if the individual has not been a tax resident in the past ten years, the move is due to a labour contract, and no permanent establishment income is received.

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Lifecycle

2019-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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