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Workers who move to Spanish territory

Spanish tour

Natural persons who acquire their tax residence in Spain as a consequence of their move to Spanish territory, can opt to be taxed according to non-resident income  tax, maintaining their condition as Income taxpayers, for a period during which they  make their change of residence and during the 5 following tax periods,


Provided they comply with the following conditions:


They have not been residents in Spain during the 10 years prior to their move to Spanish territory. That their move to Spanish territory is a consequence of a work contract. That the work is performed effectively in Spain. That the work they perform is for a company or organisation resident in Spain or for a permanent establishment of a non-resident organisation situated in Spain. That the work income resulting from the work relationship is not exempt from taxation by the non-resident income tax. Forecast tax payments arising from the work contract in each of the tax periods in which this special system is applied should not exceed €600,000 a year (this condition applies only to taxpayers displaced to Spanish territory from 1 January 2010).


The taxpayer opting to pay taxes according to the non-resident income tax will remain  subject to the real obligation for Wealth Tax. The fundamental characteristic of the taxpayers taking advantage of this option is that they do not have the status of residents for the application of a double taxation agreement, being subject to taxation exclusively for the income they receive from sources situated in Spain or from wealth situated on our territory.


The procedure for exercising this option is described in section VIII of the Personal Income Tax Regulation (IRPF).


Opting for, declining or exclusion from the special regime is submitted using Form 149.


The documentation described in section 119.1 of the Income Tax Regulation must be attached to the notification of the option. The taxpayers who opt for the Special Regime must file a special personal income tax (IRPF) return on Form 150.


Order EHA/848/2008 (BOE of 31 March) approved form 150 for filing special income  tax and form 149 for notifying the option, waiver or exclusion of or from the special system

Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.