Do you want to be a teleworker in Spain?

Being a teleworker in Spain can be highly beneficial to you. The Spanish tax regulation allows any person who have an international telework visa and choose Spain as their permanent resident while they work for a non-resident employer, to acquire and maintain the condition of non-resident taxpayer, which is very favorable because implies that the incomes for the job in Spain are going to pay only the 24% of the salary. If the payroll is above 600,000 euros per year, the tax rate on the excess is 47%.

This situation, known as an impatriate regime, is also extendable to all persons who come to live in Spain for work purposes and have an employment contract with a foreign company to prove their situation, or even to administrators of companies that have business in Spain, with the only exception of the real state companies. These conditions are also available for entrepreneurs who create a business in Spain, but in this case a favorable report from ENISA is required, and for some highly qualified employees.

How can this condition be acquired?

To acquire this special condition, it is required that the worker have not been living in Spain on the last 5 years (before 2023 the period of time where 10 years) and it is compulsory to communicate your decision to the Spanish tax administration, and to do so in time (6 months following the beginning of the job), because otherwise this special conditions will not apply. There is also mandatory to communicate the end of this situation, or eventually the loss of conditions required to apply this specific tax regime. All these communications must be done fulfilling the statement specially designed for this (mod. 149).

For how long can this condition be maintained?

This condition can be maintained on the first natural year plus the following five years.

What if I continue living in Spain after these five years? Or if I do not submit the communication within the deadline? 

If you miss the opportunity to submit your statement in time, you lose your opportunity to enjoy this special condition, and your situation will be the one explained below. So, it is highly recommended to receive all the legal assessment before you arrive in Spain with your new contract.

Once the five years time is elapsed -or if you submit your communication out of time-, your situation will be regulated for the general rules, so you will have to pay Spanish taxes as a resident taxpayer, which implies that you have to pay to the Spanish tax administration for all your incomes received all around the world. If your salary is above 44,000 euros, the tax rate is going to be above the 24% established for non-resident taxpayers. Besides, maybe you have to pay another tax, in case that you have properties in Spain or around the world (including real state properties, values, shares, cryptos, accounts, or any other properties) the value of which is greater than 500,000 euros. This amount applies only if you live in Catalonia (for other territories, please check the limits).

We hope that this information encourages you to come to Catalonia to live as a teleworker for a foreign company or with any other situations that allows you to enjoy the conditions as a non-resident taxpayer. In this case, you will be very welcomed.