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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Portuguese national asks whether they can benefit from the special tax regime under article 93 of the IRPF law upon moving to Spain in 2026. The DGT states that such a regime may be opted for if the move results from a new employment contract with a Spanish subsidiary and all other legal requirements are met.
The tax team reviews your specific situation.
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