Inbound-worker tax regime expands to teleworkers and other groups

From 2023 the special inbound-worker regime under article 93 of the Personal Income Tax Law expanded to specified international teleworkers, entrepreneurs and highly qualified professionals, and to qualifying family members. The prior non-residence period fell from ten tax years to five. Election is individual and normally must be filed electronically on Modelo 149 within six months of the relevant activity or social-security start; holding a Digital Nomad Visa does not by itself guarantee tax-regime eligibility.