Learn about the special regime

What does this special regime offer?

It is a tax incentive designed for workers, researchers, highly qualified professionals, entrepreneurs and digital nomads who decide to take up residence in Spain.

You only pay tax in Spain on income earned within Spanish territory (except for employment income).
You are taxed at 24% on the first €600,000 of income from employment.
Exemption from filing other tax returns required of tax residents.

Who is eligible?

To qualify for this scheme, you must meet certain technical requirements. We will assess your eligibility if you are:

Profile	Main Requeriment
Empleado	New employment contract in Spain or a secondment letter.
Nómada digital	Remote workers with an international remote working visa.
Administrador	Of an entity in which you own no more than 25% (with exceptions).
Emprendedor	Innovative activities of particular economic interest.

· Empleado: Nuevo contrato de trabajo en España p carta de desplazamiento.
· Nómada digital: Trabajadores en remoto con visado de teletrabajo internacional.
· Administrador: De una entidad en la que no poseas más del 25% (conexcepciones).
· Emprendedor: Actividades innovadoras de especial interés económico.

*Important: You must not have been a tax resident in Spain for the last 5 years.

How can we help you?

1. We review your contract and previous circumstances to ensure you meet the requirements to qualify for this special scheme.

2. We prepare and submit Form 149 to HM Revenue & Customs within 6 months of your registration with the Spanish Social Security system or notification of continued Social Security coverage in your country of origin.

3. We assist you with the annual submission of Form 151 (the special income tax return) to ensure you avoid making mistakes.

Do you want personalized advice?

Every profile is unique. If you have specific investments, share options or international corporate structures, book a personalised consultation and we will draw up the most efficient plan for your case.