Also known as:special regime for inbound workersrégimen de impatriados
Definition
A Spanish tax regime for people who move to Spain to work: Spanish employment income is taxed at a flat 24% up to €600,000 for the year of arrival and the next five years.
The regime (article 93 of the Spanish income tax law) has to be requested within six months of registering with Social Security. Since 2023 it also covers remote workers and certain entrepreneurs, and you must not have been tax resident in Spain in the previous five years.
Foreign income is generally not taxed in Spain while the regime applies, but wealth tax and other rules still need to be checked.
