Special Tax Regime for Posted Workers (Personal Income Tax) – Provincial Council of Gipuzkoa
To be a beneficiary, people who acquire tax residence in Spain, who become taxpayers in Gipuzkoa, and who have not been residents in Spain in the previous 5 years and whose displacement is the result of an employment contract for the performance of certain qualified jobs (article 56 bis NF).
The full incomes obtained from the performance of the job will enjoy the following advantages in the Personal Income Tax:
- 15% of income is exempt.
- The expenses originated as a consequence of the displacement may be deducted, such as living expenses of the taxpayer and his relatives during the transfer, expenses of moving furniture and fixtures, etc. This deduction is limited to 20% of the total returns obtained for the performance of the job. In the event that these expenses are paid by the employer, they will not be considered remuneration in kind, with the same limit of 20%.
In this way, up to 35% of the total perceived income can be exempt from tax, in addition to another series of advantages for the husband/wife.