INTRO - On December 6, 2023, the new Personal Income Tax Regulations (PITR) have been approved, regarding the special tax regime for impatriates with the aim of attracting foreign talent. - They further develop the modifications introduced by the Start-ups Law (28/2022) to the regime, such as...

In June 2021 the Government approved the preliminary draft of the so-called Start-ups Law, which introduces substantial amendments to the special tax regime for impatriates (or “Beckham Law”). These amendments significantly improve access to this regime. In December 1, 2022, the Spanish Parliament approved the final text...

In March 30, 2021, the authorities of China and Spain exchanged the final ratification of the articles, signed in November 28, 2018, modifying the current tax treaty of November 22, 1990. The new treaty has entered into force in May 2, 2021. The main changes to...