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V1889-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Can non-residents opt for special 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 that such a regime may be chosen if the individual has not been a tax resident in the past ten years, the move is due to a labour contract, and no income is derived from a permanent establishment.

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2018-06-27PublishedPublished 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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