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V3411-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

Can a UK citizen opt for the special tax regime upon moving to Spain for a job?

A British citizen asks whether they can access the special tax regime for moving to Spain following a job offer. The DGT states that this regime is available if the move is due to a labour contract, the individual has not been a tax resident in the past ten years, and they do not have income from a permanent establishment.

In 6 key points

Lifecycle

2020-11-24PublishedPublished 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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