Who it is designed for
Qualifying inbound workers, remote workers and other specified movers
How the tax treatment works
24% on qualifying general base up to €600,000; 47% above under current rules. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Must become Spanish tax resident because of a qualifying move/activity.
- Must generally not have been Spanish tax resident in the previous five tax periods.
- The regime has qualifying activity categories; not every move or job qualifies.
- Application deadlines and employer/activity evidence matter.
The €600,000 boundary
For €650,000 of income fully within the modelled general-income rate schedule, the illustration is €600,000 × 24% plus €50,000 × 47%: €167,500 tax. The remaining €482,500 excludes other payroll deductions. It would be wrong to apply 24% to the whole amount or to mix savings income into this salary illustration.
What to establish before accepting an offer
The arrival year plus five following tax years is a tax-year measure. Confirm the move conditions and election using Form 149; the annual return uses Form 151. A Spanish work permission alone does not establish Article 93 eligibility.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Spain guidance