Since 2023, an employee who moves to Spain and works remotely for their employer can elect the impatriate regime: 24% on salary up to €600,000, in the year of the move and the following five. This route sits inside the employment contract (art. 93.1.b.1st LIRPF); a freelancer with foreign clients does not qualify through it.
Authorised filing agent with the Spanish Tax AgencyAEAT · SpainRegistered tax agent with HMRCHM Revenue & Customs · United KingdomBefore 2023, someone moving to Spain to keep working remotely for a foreign company had no clear fit in the regime. Law 28/2022, on the startup ecosystem, amended article 93 of the Spanish PIT Act (LIRPF) with effect from 1 January 2023.
Two changes matter for this profile: the prior non-residence period drops from ten to five years (art. 93.1.a LIRPF), and the law expressly accepts a move resulting from an employment contract where the work is done remotely, by telematic means. The typical case is the holder of the international telework visa (art. 93.1.b.1st LIRPF).
So an employee of a US, UK, German or any other foreign company who becomes Spanish tax resident can pay 24% on their salary in the year of the move and the following five, provided the other conditions are met.
Your salary is not exempt because a foreign company pays it. During the regime, all employment income is deemed obtained in Spain (art. 93.2.b LIRPF) and is taxed at 24% up to €600,000 and 47% above. Illustrative example: a €80,000 salary from a foreign employer gives €19,200 of tax, before withholdings and credits. What stays outside Spanish tax is foreign-source income that is not employment income: dividends, interest or rent earned abroad.
Four cumulative conditions. If one fails, check the other routes in article 93 before ruling the case out.
This route requires employment: a contract with your employer (foreign or Spanish) and remote work by telematic means. A freelancer with foreign clients does not qualify through this route, even with a digital nomad visa.
Evidenced with tax residence certificates from the country or countries where you lived in those years.
For non-EU nationals, the international telework visa is the usual evidence. Otherwise, the documentation required by article 119 of the PIT Regulations for remote work. We check which applies to you.
No income through a permanent establishment in Spain (art. 93.1.c LIRPF), and the election filed within six months of the start of activity shown in your Spanish Social Security registration, or in the document keeping your home-country cover (art. 116 PIT Regulations).
It is an immigration rule of the telework visa (Law 14/2013) that limits work for Spanish companies. It is not a condition of article 93 LIRPF. Going over it puts your residence permit at risk, not the 24% rate. Check it before signing with a Spanish client or employer.
Drawing from the files that cross our desk, these are the most frequent mistakes remote workers make.
The costliest error. The 24% applies to the whole salary. Planning cash flow around zero tax ends in a reassessment with interest.
The remote-work route sits inside the employment contract. A freelancer with foreign clients needs another route: entrepreneurial activity with an ENISA report, or highly qualified professional serving startups. See the self-employed guide.
Working from Spain with authority to conclude contracts for a foreign employer can create a Spanish permanent establishment of that company (art. 5 OECD Model), with tax obligations for it. Review roles and powers before moving.
Six months from the start of activity shown in your Social Security registration, or in the document keeping your home-country cover. Once missed, you cannot elect the regime for that move. See the Form 149 guide.
No. The contract can be with a foreign employer. The law requires an employment contract and remote work by telematic means. Evidence: the contract, an employer certificate and, for non-EU nationals, the telework visa.
Not through this route. You would need to fit as an entrepreneur with a favourable ENISA report or as a highly qualified professional serving startups, each with its own requirements. See the self-employed guide.
Yes. During the regime, all employment income is deemed obtained in Spain (art. 93.2.b LIRPF): 24% up to €600,000 and 47% above. If another country also taxes that salary, we review the foreign tax credit.
A contract with a Spanish company is also a valid cause for the regime. Before signing, check that you still meet the requirements, review your residence permit and tell the new payer to apply the regime withholding.
Yes, if they meet their own requirements: spouse, children under 25 (or any age with a disability) and, without marriage, the other parent of the children. They must arrive with you or later, before your first year under the regime ends, and their combined taxable bases must be lower than yours. See the family guide.
Tell us your case — employer, relocation date, income mix, immigration status. Within 48 business hours we tell you whether you fit the remote-work route or it should be redirected through another eligible cause.
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