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SPAIN: New income tax regime for non-resident expatriates

As of 1 January 2004 non-resident expatriates who take up residence in Spain, can in certain circumstances and under certain conditions opt for the application of a special tax regime (Article 9, paragraph 5 of the Personal Income Tax Act). Such taxpayers may for a period of 6 years (including the year of arrival) opt to be taxed as a non-resident taxpayer. This entails taxation at a flat rate of 25%, only to be applied on Spanish source income. Conditions are inter alia that the taxpayer has not been resident in Spain during a period of 10 years before taking up residence in Spain, and that work will effectively be carried out in Spain. Further details are to be resolved and published by the Spanish Government.
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TheĀ Editors

The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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