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V0418-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Workers relocated to Spain may opt for special tax regime

A Swedish national asks whether she can apply for the special tax regime for workers relocated under a labour contract. The DGT states that this is possible if the conditions are met, including not having been a tax resident in the past ten years, the relocation being due to a labour contract, and no income from a permanent establishment.

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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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