Quick Facts
- Tax Rate: Flat 24% (vs up to 47%)
- Duration: 6 years
- Income Cap: €600,000
- Apply: Within 6 months of social security registration
Overview
New to Spain? Pay taxes flat instead of progressive. 24% on income up to €600,000 rather than rates climbing toward 47%.
Requirements
- Haven’t been Spanish tax resident in previous 5 years
- Have employment contract with Spanish company OR qualify as digital nomad
- Company directors: can’t own more than 24% of company
Extra Benefits
- Wealth tax only on Spanish assets
- No Model 720 foreign asset reporting required
- Inheritance tax treated as resident
- Digital nomads, highly qualified professionals eligible
Our Services
Our tax lawyers handle Model 149 applications and annual filings under the special regime.
Ready to Apply?
Book a consultation with our tax team.