Navarra attracts 17 successful professionals thanks to its tax incentives


The improvements implemented in the special regime for posted workers have made it possible to increase the number of taxpayers who have been able to benefit from the special rate in the next income tax return. In this way, posted workers will be able to benefit from this special regime during the time they carry out highly qualified work in Spanish territory and are fiscally domiciled in Navarre, during the year of posting and the following five financial years, without requiring a minimum stay in Spain.

In 2022, Navarre’s tax autonomy allowed it to extend the scope of the tax regime for posted workers, which was originally aimed at R&D&I and university teaching. It now also covers organisational, managerial, technical, financial and commercial activities, even extending its application to the posted worker’s spouse.

This regime, known as the impatriate rate, involves being taxed under the IRNR (Non-Resident Income Tax) rules, with rates of 24% up to 600,000 euros and 47% for the excess. The improvements introduced have led to a significant increase in the number of taxpayers who will be able to apply this rate, up from four taxpayers in 2022 and five in 2021.

Although technically called the impatriate regime, it is popularly linked to the “Beckham law”, which was originated by the big football clubs to sign elite players. This tax incentive is attractive both for companies in search of talent and for foreign or Navarrese workers who wish to return to their homeland, offering more favourable conditions in personal income tax.