It is the special tax regime for people who move their residence to Spain, regulated in article 93 of the Personal Income Tax Act. Those who opt in are taxed in the year of the move and the following five years under rules similar to those for non-residents, with a flat rate of 24 % on employment income up to 600,000 € a year.
To apply it, you must meet requirements such as not having been tax resident in Spain in the previous five years, and the move must be due to one of the situations provided for by law. The option is notified to the Tax Agency within six months of registering with Social Security.
We review your personal situation before starting any procedure to assess whether the regime applies and is advisable in your case.