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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A UK resident asks whether they can apply for the special regime under article 93 of the IRPF Law when moving to Spain to lead a technology group's expansion. The DGT states that eligibility requires no prior fiscal residence, a labour contract as the reason for relocation, and no income from a permanent establishment.
The tax team reviews your specific situation.
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