On 23 June 2026, Order HAC/623/2026 of 12 June was published in Spain’s Official State Gazette. It amends Forms 210 and 296 for Non-Resident Income Tax (IRNR). The main changes to Form 210 (IRNR for taxpayers without a permanent establishment) concern rental income, other real estate income and dividends received by non-residents: The principal purpose […]

Effective from January 1, 2023, following the enactment of Law 28/2022, of December 21, which promotes the startup ecosystem, certain amendments have been introduced to the special tax regime for relocated employees under the Personal Income Tax (PIT) (commonly known as Inpatriates’ regime or the “Beckham Law”). These amendments have also been further clarified by […]