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V2460-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

Distance workers eligible for special tax regime without international work visa

A Spanish and American citizen working for a US company asks whether they can apply for the special tax regime due to inability to obtain an international remote work visa. The DGT confirms eligibility if the activity is carried out remotely via computer means.

The question raised

Whether, despite being unable to obtain an international teleworking visa (due to being a Spanish national), the individual meets the requirements to opt for the special taxation regime provided for in Article 93 of the Personal Income Tax Law.

The DGT's ruling

The absence of a teleworking visa under Law 14/2013 does not prevent access to the special regime provided for in Article 93 of the Personal Income Tax Law (LIRPF). One may opt for this regime if the professional activity is performed remotely through the exclusive use of computer, telematics, and telecommunication means and systems. To this end, the requirements of not having been a resident in Spain in the previous five years and not obtaining income through a permanent establishment must also be met.

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