Special tax regime applicable to workers/professionals/entrepreneurs/investors posted to Spanish territory.


Individuals who acquire their tax residence in Spain because of their displacement to Spanish territory may choose to pay the Non-Resident Income Tax, maintaining the status of taxpayers for Personal Income Tax, during the tax period in which it is carried out e the change of residence and during the following five tax periods, when, in the terms established by regulation, the following conditions are met:

  • That they have not been resident in Spain during the five tax periods prior to that in which their displacement to Spanish territory occurs.
  • That the displacement to Spanish territory occurs, either in the first year of application of the regime or in the previous year, as a result of any of the following circumstances:


  1. As a result of an employment contract, this condition will be understood to be fulfilled when an ordinary, special or statutory employment relationship is initiated with an employer in Spain. Likewise, this condition will be understood to be fulfilled when the displacement is ordered by the employer and there is a letter of displacement from this or when, without being ordered by the employer, the work activity is provided remotely, through the exclusive use of computer, telematic and telecommunication means and systems . In particular, this circumstance will be understood to be fulfilled in the case of employed workers who have the visa for teleworking of an international nature provided for in Law 14/2013, of September 27, on support for employers and their internationalization.
  2. Because of the acquisition of the status of administrator of an entity. In the event that the entity is considered a patrimonial entity in the terms provided for in Article 5, paragraph 2, of the Corporation Tax Law, the administrator may not have a participation in said entity that determines its consideration as a related entity in the terms provided for in Article 18 of Law 27/2014, of 27 November, on Corporation Tax.
  3. As a result of carrying out in Spain an economic activity classified as an entrepreneurial activity, in accordance with the procedure described in article 70 of Law 14/2013, of September 27, in the terms established by regulation.
  4. As a result of the performance in Spain of an economic activity by a highly qualified professional who provides services to emerging companies, or who carries out training, research, development and innovation activities, receiving for it a remuneration that represents together more than 40% of all business income,  professional and personal work. Regulations will determine the way to accredit the status  of highly qualified professional, as well as the determination of the requirements to qualify activities such as training, research, development and innovation.


  • That does not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory, except in case C) and D)The taxpayer who opts for taxation by the Non-Resident Income Tax will be subject by real obligation in the Wealth Tax. The holder of the Ministry of Finance and Public Function shall establish the procedure for the financial year.


A new article 38 quinines are added in Law 20/2007, of July 11, on the Statute of self-employment, with the following wording:
Article 38d.  Bonus of quotas in favor of self-employed workers of emerging companies in a situation of pluriactivity.
To workers included in the Special Social Security Scheme for Self-Employed or Self-Employed Workers for having the effective control, direct or indirect, of a start-up regulated in Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, and who, simultaneously, work for another employer,  They will be subject to a bonus of one hundred percent of the quota corresponding to the minimum base established in general, at any time, in the aforementioned special regime during the first three years.
This bonus will be enjoyed continuously as long as the situation of pluriactivity persists and, at most, during the first three years, counting from the date of registration that occurs as a result of the start of the autonomous activity due to the dedication to the emerging company.
The bonus will be extinguished, in any case, now in which the situation of pluriactivity ceases, its application cannot be subsequently restarted in the event that a new situation of pluriactivity occurs.


Those foreigners who apply to enter Spain or who, being holders of a residence or stay authorization or visa, intend to start, develop, or direct an economic activity as an entrepreneur, may be provided with a residence permit for business activity, which will be valid throughout the national territory and valid for three years. Once this period has elapsed, they may request the renewal of the residence permit for two years, being able to obtain permanent residence after five years.

The application for an entrepreneur’s residence permit will be made by the interested party or through a legal representative and electronically before the Large Companies and Strategic Groups Unit.

In the event that the foreigner is outside Spain, the application for authorization and visa will be made simultaneously through a single instance that will initiate the processing of authorization and visa consecutively.

Applicants must comply with the general requirements laid down in Article 62 and the legal requirements necessary for the commencement of the activity, which shall be those laid down in the relevant sectoral legislation.’


Entrepreneurial activity will be understood as that which is innovative and/or has special economic interest for Spain and for this purpose has a favorable report issued by ENISA. In the event that the foreigner is outside Spain, once he has the authorization granted, he will request the corresponding visa or residence.

Authorization procedure

The passport will be a sufficient document to register with the Social Security during the first six months of residence or stay in the categories regulated by this section and in those cases in which the foreigner is not in possession of the foreigner identification number (NIE), without prejudice to the subsequent application of the NIE.

Modification of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.

Law 14/2013, of September 27, on support for entrepreneurs and their internationalization, is modified as follows:

Foreigners who intend to enter or reside, or who already reside, in Spain will be facilitated their entry and stay in Spanish territory for reasons of economic interest in accordance with the provisions of this section, in those cases in which they prove to be:

a) Investors.
b) Entrepreneurs.
c) Highly qualified professionals.
d) Investigators.
e) Workers who carry out inter-company movements.
f) International teleworkers.



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Miriam Sánchez

Miriam Sánchez

Total posts created: 60

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