Tax Regime for Expatriates in Spain: Essential Guide

To qualify for Spain's expatriate tax regime, you must meet these key requirements:

• Stay in Spain for more than 183 days per year
• Base your economic activities in Spain
• Not have resided in Spain in the previous 5 years
• Move to Spain for work purposes
• Be a highly qualified worker, self-employed professional, remote worker, entrepreneur, or business administrator

This regime also extends to spouses and children under 25 years old.

Required Documentation:

• Personal documents (passport, NIE, social security number, bank details)
• Company identification information
• Employment contract and start date

Key Tax Benefits:

• Exemption up to €60,100/year on foreign-earned income
• Tax exemption on capital gains from Spanish-sourced salaries and bonuses
• Special allowances for temporary relocations under 9 months

Important Considerations:

• Cannot combine with resident tax benefits (dependent care, disability allowances)
• Incompatible with double taxation treaties
• Requires careful navigation of Spanish and EU tax regulations

Main Taxes for Expatriates:

• Personal Income Tax (IRPF)
• Wealth Tax

Legal Framework:

• Royal Decree 1776/2004 (IRNR Regulation)
• Law 36/2006 (Tax Fraud Prevention)
• EU regulations and international treaties

Special attention must be paid to tax residence status and double taxation agreements to ensure compliance while maximizing available benefits.

Note: Regular consultation with tax professionals is recommended as regulations may change and individual circumstances vary.

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