How the regime works
If you qualify, you become tax resident in Spain but pay personal income tax under non-resident rules: employment income is taxed at 24% up to €600,000 and 47% above that, and most income obtained outside Spain is not taxed in Spain.
The regime applies in the year you become resident and the following five tax years. Instead of the standard return, you file Form 151.
Who can apply
You must not have been tax resident in Spain in the previous five years, and the move must be due to one of the reasons set out in the law: an employment contract (including remote work), becoming a director of a company, carrying out an entrepreneurial activity considered innovative, or working as a highly qualified professional for startups or R&D activities.
A standard freelance activity does not qualify on its own. Your spouse and children under 25 can also apply if they meet certain conditions.
The deadline is not negotiable
The application is filed with Form 149 within six months of the start of your activity in Spain, usually counted from your registration with Spanish Social Security or the equivalent documentation.
If you miss the deadline you can no longer apply for the regime for that move, so it’s worth planning before you arrive.
