Researchers · Taxes

Researcher taxes in Spain: when is the 24 % / 47 % special regime available?

It all depends on the form of the relationship: an employment contract or only a convenio de acogida. We explain which ground of art. 93 LIRPF fits.

Based on art. 93.1.b) LIRPF and art. 72 of Ley 14/2013

Short answer

If you have an employment contract with an employer in Spain, the ground in art. 93.1.b).1º LIRPF fits: a move made because of the start of an employment relationship with an employer in Spain (also on an ordered displacement with a carta de desplazamiento, or as teletrabajo). Researcher status under art. 72.1 of Ley 14/2013 covers four groups; the EU modality requires a convenio de acogida or an employment contract (art. 72.2.a).

If you only have a convenio de acogida and no employment contract, ground 1º does not fit directly. The fallback is ground 4º: a professional carrying out formación, investigación, desarrollo e innovación, with remuneration above 40 % of all business, professional and work income; the proof is set by the regulation. The text does not say whether a convenio automatically falls under ground 4º, so this has to be checked against your own case.

§ Art. 93.1.b).1º and 4º LIRPF (Ley 35/2006); art. 72 Ley 14/2013.

Art. 93 LIRPF conditions that apply to every ground

You must not have been a Spanish resident in the five tax years before the move. The regime applies in the tax year of the change of residence and the five following years, so up to six years. Main income is taxed on a scale of 24 % up to 600,000 € a year and 47 % above, with no deductions or offsetting, and savings income follows a separate scale. The procedure for exercising the option is set by the Ministry of Finance in a separate act: check it, and its deadline, before you file. The general analysis of the regime is in the article on digital nomad taxes.

§ Art. 93.1 and 93.2 LIRPF (Ley 35/2006).

What to pay attention to

  1. The form of the relationship decidesAn employment contract, a convenio de acogida or both lead to different grounds. Identify yours before choosing the regime.
  2. The 40 % threshold for ground 4ºRemuneration for the research activity must exceed 40 % of all business, professional and work income.
  3. Documents on your relationship with the centreThe contract, the convenio de acogida and the carta de desplazamiento (if any) are used to establish the ground.
What is not verified
The procedure for the option and the regulatory proof requirements for ground 4º are not verified in our materials. Do not calculate the tax result in advance.