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V1757-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

Residents may opt for special tax regime under LIRPF if moving to Spain by employment contract

A Swedish national asks whether they can apply for the special tax regime under the Income Tax of Non-Residents after being hired by a Spanish company. The DGT states this is possible if the individual has not been a tax resident in the past ten years, does not have a permanent establishment, and the move is due to the employment contract.

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Lifecycle

2019-07-10PublishedPublished 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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