Doctrine by topic · DGT Observatory

Non-Resident Income Tax — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 47 rulings · 2018–2025

Current position

The special regime under Article 93 of the LIRPF requires that the individual has not been a resident in Spain in the previous ten periods, that the relocation is due to an employment contract or administrator status, and that no income is obtained through a permanent establishment. The tax liability is determined according to the rules of the Non-Resident Income Tax (IRNR), allowing only the deductions provided for in Article 26 of the consolidated text of the IRNR Law. This excludes other deductions, such as those for energy efficiency improvement works.

The DGT's position remains constant regarding the requirements for access to the special regime, confirming the need for a prior labor relocation. An evolution is observed towards the precision of the applicable scenarios, including administrator status and clarifying that the voluntary termination of the employment relationship does not exclude the regime. Likewise, the limitation of the deductions applicable in determining the tax liability has been specified.

Turning points

  1. V2737-23

    Clarifies that the voluntary termination of the employment relationship that motivated the relocation does not constitute grounds for exclusion from the regime.

Analysis based on 44 of 47 rulings with a stated position. Updated 10 August 2026.

Rulings on this topic

24
V1374-26 4 Jun 2026

Beckham tax regime can be maintained for remote work or as a company administrator

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributacióntrabajo a distanciaadministrador de entidadentidad patrimonialresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93.1.b) 1ºRIRPF — RD 439/2007, Reglamento del IRPF art. 118
Affects CompanyExpat · Non-residentIndividual
V0455-26 27 Feb 2026

Model 296 to be used for annual declarations of special regime workers

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónretencionesrentas del trabajomodelo 296residencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V2199-25 17 Nov 2025

Energy efficiency deduction not applicable under special tax regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributacióneficiencia energéticaimpuesto sobre la renta de no residentescuota diferencialdeducciones en la cuota LIRPF — Ley 35/2006 del IRPF art. 93LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ª
Affects CompanyExpat · Non-residentIndividual
V1112-25 26 Jun 2025

The tax treatment of the bonus received following relocation depends on whether it is understood to have been obtained in Spanish territory

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosrendimientos del trabajoresidencia fiscalimpuesto sobre la renta de no residentesdesplazamiento a territorio español LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V1102-25 25 Jun 2025

It is possible to maintain the Beckham regime after a temporary unemployment period

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributacióndesplazamiento a territorio españolrelación laboralresidencia fiscalimpuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V0473-25 25 Mar 2025

End of employment leads to exclusion from special tax regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributacióndesplazamiento a territorio españolrelación laboralexclusión del régimenresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93.1.bRIRPF — RD 439/2007, Reglamento del IRPF art. 118.1
Affects CompanyExpat · Non-residentIndividual
V0275-25 13 Mar 2025

Can non-residents opt for startup regime under Spanish tax law?

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalrelación laboralestablecimiento permanentedesplazamiento LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual
V2477-24 9 Dec 2024

Beckham regime for self-employed: ordinary registration does not grant access to Article 93 LIRPF unless activity is qualified as entrepreneurial by ENISA or the professional is highly qualified

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónactividad emprendedoraprofesional altamente cualificadoresidencia fiscalimpuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 93.1.b.3ºLIRPF — Ley 35/2006 del IRPF art. 93.1.b.4º
Affects CompanyExpat · Non-residentIndividual
V2193-24 14 Oct 2024

No tax on IRPF for dividends from regularised profits

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital mobiliariodividendosresidencia fiscalimpuesto sobre la renta de no residentesrentas obtenidas directamente LIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual
V1582-24 1 Jul 2024

No causal link between move to Spain and becoming administrator

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscaladministrador de entidadrelación de causalidadentidad patrimonial LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.b).2º
Affects CompanyExpat · Non-residentIndividual
V0057-24 14 Feb 2024

Special regime under Article 93 of the LIRPF requested via Form 149

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialteletrabajoresidencia fiscalmodelo 149comunicación individual LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V3278-23 21 Dec 2023

UK nationals can opt for special tax regime working remotely from Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónresidencia fiscalteletrabajorelación laboralimpuesto sobre la renta de no residentes LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 93.1.a
Affects CompanyExpat · Non-residentIndividual

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