[sazor]

Spain has special tax regime applicable to high qualified workers (in any region) and nomads (in some regions currently) who haven’t been tax resident in Spain for last 5 years (ie relocated recently). It’s 24% flat (under 600k per year) IRPF tax for 5 years.

Also, capital gains outside of Spain sourced income are not taxed in Spain.

Social security contributions are paid in full same as usual tax residents.

Tax treaty doesn’t apply for such tax residents though and it complicates taxes in general.