For Spanish tax purposes, a displaced worker is a person who acquires Spanish tax residence as a consequence of moving to Spain for work reasons, and who may qualify for a special tax regime. In common territory the regime is art. 93 LIRPF (the Beckham Law), with a flat 24% rate. The foral territories have their own figure: in Bizkaia, article 56 bis of Norma Foral 13/2013, with a 30% salary exemption and deductible relocation expenses. Both require no Spanish tax residence in the five preceding tax years.
In practice
Who is a displaced worker for tax purposes
The expression designates someone who moves their tax residence to Spain for work reasons and thereby accesses a special tax regime designed to attract talent. It is not an employment category but a tax one: what matters is acquiring residence as a consequence of the move and meeting the requirements of the applicable regime.
Two systems, two regimes
In common territory art. 93 LIRPF governs, the Beckham Law: a flat 24% on Spanish-source income up to 600,000 euros, six tax years of duration and an application subject to the fatal six-month window of Form 149.
The foral territories have their own figure. In Bizkaia, article 56 bis of Norma Foral 13/2013 combines a 30% exemption on employment income with the deduction of relocation expenses (capped at 20% of gross income), requires highly qualified work with 85% dedication and contribution group 1, lasts up to eleven tax years and is elected each year in the return itself. Gipuzkoa and Álava run twin regimes; Navarra, its own.
The shared requirement and its proof
All the regimes share the entry key: five prior tax years without Spanish residence. Proving it is simple when returning from countries with residence certificates and complex when returning from the Gulf, where the file requires reconstructing physical absence through immigration records, contracts and economic life at destination.