Frank R.
As of January 1, 2023, there is a new tax regime for digital nomads in Spain. Access to the special regime will be facilitated by decreasing the number of the previous tax periods to the displacement to Spanish territory. During these tax periods, the taxpayer cannot have been a tax resident in Spain for 5 years (before the law it was 10 years), thus simplifying the access to the regime. Who can apply for the special regime for displaced workers? Digital nomads
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