One-liner: the special expat tax regime (régimen de impatriados) — inbound workers/founders taxed at a flat 24% IRPF up to €600,000 (47% above) on Spanish-source work income for ~6 years, instead of progressive resident rates. Widened by the Startup Law (Ley 28/2022) to reach founders, remote workers and digital nomads. A major reason to relocate a startup/team to València.
What you get
- Flat 24% income tax up to €600,000 (47% on the excess) for the year of the move + the following 5 years.
- Taxed broadly as a non-resident on Spanish-source income (foreign income largely outside scope), and out of scope of wealth tax on foreign assets for the period.
Who qualifies (post-Startup-Law improvements)
- Not tax-resident in Spain in the previous 5 years (reduced from 10 by Ley 28/2022).
- Moving to Spain for: an employment contract (incl. remote work / digital nomads), to be an administrator of a company (including startups, with no ownership cap for empresas emergentes), or to carry out an entrepreneurial/highly-qualified activity.
- Family members (spouse, children) can also opt in under the extended regime.
How to apply
- Register with Social Security / obtain your NIE and start the activity in Spain.
- File Modelo 149 with the AEAT within 6 months of Social-Security registration to opt into the regime (sede.agenciatributaria.gob.es).
- Then file annual Modelo 151 returns. Pair with the Digital Nomad Visa (immigration side) and the empresa-emergente benefits.
Key facts
- 24% flat up to €600k, ~6 years. Legal basis: Art. 93 LIRPF as amended by Ley 28/2022 (Startup Law). Immigration counterpart: Digital Nomad Visa.
Relations
- Governed by: Startup Law (regulation)
- Part of: Startup Tax Regime (regulation)
- See also: Digital Nomad Visa
- See also: Invest in Valencia - Soft Landing