The application of the special tax regime is subject to compliance with a series of requirements:
- Coming to Spain must be for work reasons (either through a contract with a company in Spain or an international assignment)
- You cannot have been a tax resident in Spain during the 10 years prior to the year of posting
- You cannot obtain income that would qualify as obtained through Permanent Residency.
If all the requirements are met, it is necessary to make a formal application to benefit from the special tax regime. This application must be submitted to the State Tax Administration Agency (Hacienda), within six months from the date of registration with Social Security in Spain, or the date of obtaining the certificate of Social Security coverage in the country of origin (in the case of international assignments).