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V1657-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

Requirements for opting into the special tax regime under Article 93 of the Spanish Personal Income Tax Law for work relocation

A Swedish national asks whether they can apply for the special tax regime for relocation to Spain after receiving a job offer from a Spanish company. The DGT states that such a regime may be opted for if the applicant has not been a tax resident in the past ten years, the relocation is by employment contract, and no permanent establishment income is obtained.

In 6 key points

Lifecycle

2018-06-12PublishedPublished 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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