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V1109-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Opportunity to apply non-resident tax regime for work-related relocation

A Dutch national asks whether the special regime under Article 93 of the Spanish Personal Income Tax Law applies when joining a Spanish company as General Manager. The DGT states that it is possible if there is a causal link between the start of the employment relationship and the relocation, and all other legal requirements are met.

In 6 key points

How it affects those involved

May allow non-residents to benefit from a special tax regime under specific work relocation conditions.

Lifecycle

2020-04-28PublishedPublished 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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