Intra-company transfer · Taxes

Taxes on an intra-company transfer to Spain: the 24 % / 47 % special regime

A displacement ordered by the employer is named expressly in the tax rule. We explain what establishes the ground and where a check is needed.

Based on art. 93.1.b).1º LIRPF and art. 73 of Ley 14/2013

Short answer

Art. 73.1 of Ley 14/2013 covers an employment, professional or training relationship with a company or group of companies in Spain or in another country. The ground in art. 93.1.b).1º LIRPF treats the condition as met when there is an ordered displacement with a carta de desplazamiento.

The EU intra-corporate transfer (ICT UE) is described in art. 73.3.a: a director, specialist or trainee of a non-European company sent to a group entity in Spain. If the relationship is professional and there is no carta de desplazamiento, whether the ground applies is unclear and needs checking.

§ Art. 93.1.b).1º LIRPF (Ley 35/2006); art. 73 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. Carta de desplazamientoIt is what establishes the ordered displacement. Ask the sending company for it and keep it.
  2. Type of relationship with the company or groupEmployment, professional or training: this decides which ground works. A professional relationship without a carta needs a separate check.
What is not verified
The procedure for the option and the regulatory requirements are not verified in our materials. Do not calculate the tax result in advance.