🇨🇭Geneva vs 🇪🇸Spain

The taxpayer must acquire Spanish tax residence as a result of the move, and three cumulative conditions of Art. 93.1 must hold. First, not having been resident in Spain during the five tax periods preceding the move. Second, the move must follow, in the first year of the regime or the year before, one of four causes: an employment contract, professional athletes under Royal Decree 1006/1985 excepted, which covers starting an ordinary, special or statutory employment relationship with an employer in Spain, a posting ordered by the employer and evidenced by a letter of assignment from that employer, or work performed remotely using exclusively computer, telematic and telecommunication means; becoming a director of an entity, though where that entity is an asset-holding entity under Art. 5.2 of the corporate income tax law the director may not hold a stake that makes them a related party under Art. 18 of Ley 27/2014; carrying on in Spain an economic activity certified as entrepreneurial under Art. 70 of Ley 14/2013; or carrying on in Spain an economic activity as a highly an employment lawyer serving start-ups within the meaning of Art. 3 of Ley 28/2022, or engaged in training, research, development and innovation, where that remuneration is more than 40% of total business, professional and employment income. Third, obtaining no income that would qualify as earned through a permanent establishment in Spain, except under the last two of those causes. A spouse, children under 25 or of any age where disabled, or the parent of those children absent a marriage bond, may opt in on their own conditions, one of which is that the sum of their taxable bases be lower than the principal taxpayer's. Whether a given move qualifies is a question for a tax lawyer, not for this calculator.