News

Start of main content

A proposal to reform the special scheme for posted workers

| News | Tax

Nicolás Díaz analyzes how tax law is used to influence the decision of taxpayers to establish their residence in one territory or another

Tax law is often used as a mechanism to attract taxpayers to certain territories. There are examples of tax measures for this purpose at both national and international levels.

The proposal made by the Government to promote measures to facilitate people who left our country during the years of the crisis to return to Spain is not largely based on Tax Law. Despite this, the study of fiscal measures to encourage those who were forced to emigrate to return to Spain is being considered.

The purpose of this work is twofold: on the one hand, to analyse how tax law is used to influence the decision of taxpayers to establish their residence in one territory or another; and, on the other hand, to make a proposal to improve the special scheme for workers.

Summary

1. Introduction

2. Tax Law as a tool to attract new taxpayers

2.1. Measures taken by other countries

2.1.1. The United Kingdom and remittance basis

2.1.2. Portugal and the "non-regular residents" scheme

2.1.3. The Netherlands and the 30% ruling

2.1.4. Italy and the Christian Law?

2.1.5. Denmark and its expatriate regime

2.2. Measures taken in the Spanish tax system

2.2.1. Reductions for taxpayers located in Ceuta and Melilla

2.2.2. Reductions for taxpayers located in the Canary Islands

2.2.3. The special scheme for posted workers

3. Proposal to reform the special scheme for posted workers

3.1. The need to encourage human capital lost during the crisis years to return to Spain

3.2. Temporary aspects of the proposal

3.3. Avoiding the proliferation of special schemes

3.4. Content of the proposal

4. Conclusions

You can download the complete document here

End of main content