Navarre succeeds in recruiting 17 successful professionals with its tax incentives

10 de January de 2024

These are
the taxpayers who, according to the estimates of the tax authorities of
Navarre, will be able to apply the tax regime for posted workers in the next
income tax return. A regime that Navarre, with fiscal autonomy to be able to
incentivise the attraction of talent, improved in 2022 by extending the scope
of application, which until that year also covers organisational, management
and technical activities, as well as financial and commercial activities, also
allowing its application to the spouse of the posted person.

impatriate tax rate implies taxation according to the IRNR (non-resident income
tax) rules. Working income is taxed at 24% up to 600,000 euros and if it
exceeds this threshold, the excess is taxed at 47%. In the conventional rate, a
taxpayer with a taxable income of up to 34,624 euros will be taxed at the next
income tax rate of 36.05%.

More contributors
improvements introduced in the regime for posted workers have led to a
significant increase in the number of taxpayers who will be able to apply the
above-mentioned impatriate rate in their next personal income tax return. Posted
workers will be able to benefit from this special regime to carry out specially
qualified work during the year that they actually move to Spanish territory and
are domiciled for tax purposes in Navarre.
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