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V2972-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

Workers can opt for special tax regime if moved to Spain on employment contract

A Dutch national asks whether he can apply for the special tax regime for workers relocated to Spain after being hired as country manager in a Spanish company. The DGT states that this is possible if the conditions are met, including not having been a tax resident in the past ten years, the move being due to a labour contract, and no income from a permanent establishment.

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2018-11-19PublishedPublished 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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