Digital Nomads Granada Spain
Formalities
State Tax Administration Agency (AEAT)
Spanish regulations for employees who, whether or not mandated by their employer, travel to Spain to work remotely using only computer, telematics, and telecommunications resources nas systems, as well as for directors of start-up companies regardless of their percentage of equity stake in the entity, offer attractive tax advantages
One of the main benefits is the possibility of paying tax under the Non-Resident Income Tax (IRNR) regime at a flat rate of 24% on income generated in Spain (up to €600,000), or 47% (from €600,000.01 onwards), during the first five years of residence.
Furthermore, this special regime is available to the taxpayer’s children under the age of 25(or regardless of their age in the case of a disability) and their spouse or, in the absence of a marital relationship, the parent of their children, provided they meet certain conditions.
This tax regime is much more favorable than the usual rates for residents, which is a considerable incentive for those seeking to balance work and relocation.
Form 149 Personal Income Tax (IRPF). Special regime applicable to workers, professionals, entrepreneurs, and investors relocating to Spanish territory. Notification of the option, waiver, exclusion, and end of relocation.
