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V1953-25 ·16 October 2025 ·consulta-vinculante Low impact
Tax

Non-resident tax regime available for remote work from Spain

A Dominican resident worker asks whether they can apply to the special regime under Article 93 of the LIRPF for remote work from Spain. The DGT confirms it is possible if residency and activity conditions are met, and the regime starts in the year fiscal residency is acquired.

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Lifecycle

2025-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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