Wealth & executive mobility

Under art. 93 LIRPF, qualifying impatriates pay a flat 24% on employment income up to 600,000 euros; the excess is taxed at 47%. The regime covers the year of relocation plus the five following — up to six tax years. The consequence: for high compensation the saving is substantial, but bonus and equity calendars should be planned before the move, not after.

Since Law 28/2022 (the Startup Law), it is enough not to have been a Spanish tax resident in the previous five tax years — down from ten — and to relocate for employment, qualifying remote work (digital nomads) or company directorship, among other listed cases. The consequence: profiles once excluded, such as remote employees of foreign companies, can now opt in; eligibility should be checked before fixing the moving date.

No. The residence permit for real-estate investment was abolished with effect from 3 April 2025 by Organic Law 1/2025. The consequence: current routes are the Digital Nomad Visa, entrepreneur residence under the Startup Law and ordinary employment relocation — each with its own requirements and tax fit, and several combinable with the art. 93 LIRPF regime.