Analysis of the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory following the reform introduced by Law 28/2022

Law 28/2022, of 21 December 2022, on the promotion of the startup ecosystem (the “Startups Law”) aims to establish a regulatory framework to support and encourage the creation and growth of startups in Spain. The Startups Law also seeks to attract foreign talent and investment by creating ecosystems that are favourable to the establishment of entrepreneurs or remote workers and to attracting investors that are specialised in the creation and growth of startups.

In order to attract this foreign talent, the Startups Law amends Article 93 of Law 35/2006, of 28 November, on Personal Income Tax (the “PIT Law”) to improve access to the special tax regime applicable to workers posted to Spanish territory (the “Beckham Regime” or the “Special Regime”)

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