Special Regime
A special tax regime that allows eligible workers moving to Spain to be taxed under non-resident rules for up to 6 years, applying a fixed rate on employment income earned in Spain.
Duration
6 years
Year of arrival + next 5 years
Standard rate
24%
Fixed up to 600,000€
Upper bracket
47%
From 600,000€
Eligibility
You must not have been a Spanish tax resident in the previous 5 years.
The move must be linked to an employment relationship in Spain or assignment by a foreign employer.
Your work activity must be effectively carried out in Spain.
Income must not be obtained through a permanent establishment in Spain.
If working for a related entity, expected compensation cannot exceed the legal threshold.
Since 2023, the regime has been expanded to additional profiles:
People launching innovative business activities of special interest for Spain.
Professionals working for startups or in training, R&D, or management activities.
Employees working remotely using digital tools for foreign companies.
Directors of entities with participation within the legal limits.
Process
Deadline
Within 6 months from Social Security registration or activity start date
Form
Modelo 149
Annual return
Modelo 151 (declaración anual específica)
Savings depend on salary, region, and deductions. There is no legal minimum salary to apply, but many cases become more favorable from mid-to-higher income bands. Always compare both regimes with your real data.
You pay a fixed 24% rate on employment income up to €600,000 and 47% on income above that threshold. You still pay VAT on consumption. Foreign-source income is generally outside the scope of this regime, with specific exceptions.
Usually no. Under the special impatriate regime you are taxed under non-resident rules, so most personal and family deductions from regular income tax are not available.
It applies during the year you move to Spain plus the following five tax years (6 years total), provided eligibility requirements are met.
The regime was broadened to include additional profiles such as certain entrepreneurs, highly qualified professionals, some digital nomads, and company directors under specific conditions.