VISA AND RESIDENCE AUTHORISATION FOR INTERNATIONAL TELEWORKERS

by with No Comment Uncategorized

The purpose of the regulation is to establish a specific regulatory framework to support the creation and growth of emerging companies in Spain, aimed at promoting their relocation to Spain, attracting talent and international capital, as well as stimulating public and private investment in them, among other objectives.

On many occasions, workers in start-up companies can carry out their work remotely, as long as they have a computer and internet connection. Among other novelties, to regulate the residence of this profile of itinerant professionals and of many others who may choose Spain as a more stable place of remote working, a new category of visa and residence permit has been created.

The international telecommuting visa allows you to enter and reside in Spain for a maximum of one year – unless the work period is shorter – while its holders work for themselves or for employers anywhere in the world. The international telecommuting visa is a sufficient title to reside and work remotely in Spain during its validity. Within sixty calendar days before the expiration of the visa, international teleworkers who are interested in continuing to reside in Spain may request residence permit for international teleworking, as long as the conditions that generated the validity of the visa are maintained.

In addition, the residence permit for international remote working allows foreigners who are already regularly in Spain to request an authorization for a maximum period of three years -unless it is requested for a shorter period of work-, renewable for a period of two years -when the conditions that generated the validity of the permit are maintained-, being able to obtain permanent residence after five years.

The national of a third State is authorized to remain in Spain to carry out a work or professional activity remotely for companies located outside the national territory, through the exclusive use of means and computer systems, telematics and telecommunications;

  • In the case of carrying out a work activity, the holder of the permit for international teleworking may only work for companies located outside the national territory.
  • In the case of exercising a professional activity, the holder of the permit for international teleworking will be allowed to work for a company located in Spain, as long as the percentage of that work does not exceed 20% of the total of their professional activity.
  • Qualified professionals who can prove that they are graduates or postgraduates from prestigious universities, professional training centers and business schools of recognized prestige or with a minimum of three years of professional experience may apply for a visa or residence permit for telecommuting.

 

This assumption of “international teleworkers” is added to those provided for in Law 14/2013, of September 27th, on support for entrepreneurs and their internationalization, to benefit from all the advantages granted by that Law, not only in terms of the tight processing times, with positive silence at the end, but also because of the possibility of family reunification from an initial moment.

THE MINISTRY OF INCLUSION, SOCIAL SECURITY AND MIGRATIONS CONFIRMS THE LOWERING OF TRAINING REQUIREMENTS FOR FOREIGNERS TO JOIN THE LABOUR MARKET IN OUR COUNTRY

by with No Comment Uncategorized

On 17 May, the Minister of Inclusion, Social Security and Migration, José Luis Escrivá, confirmed in Congress that his department has drawn up a new instruction on training requirements for foreigners to join the labour market, which reduces the requirements initially envisaged in the first instruction issued six months ago.

 

Specifically, the new regulations concern the figure of “family roots”, which was included in the reform of the regulations on foreigners last July.

According to the regulations, foreigners who can prove they have lived in Spain for at least two years and have no criminal record will be granted a one-year residence permit, extendable for another year, as long as they undertake to “undertake regulated employment training or obtain official accreditation of professional qualifications” in sectors that need labour.

In the six months that have passed between the first and second instruction, 22,000 requests have been registered from foreign applicants who, after spending two years in our country, want to train in order to enter the labour market.

What the Ministry wants to do is to soften the requirements established by the first institution, defined by the Minister himself as “too rigid” and to deepen this figure from a point of view of social sensitivity and including, above all, those people (especially women) whose family situation prevents them from participating in long classroom courses and who, for this reason, have asked to include, through the voice of associations in the sector, the possibility of taking distance courses, during weekends or reducing the number of hours necessary for completion.

Such long periods of training can encourage the black economy because of the impossibility of not being able to earn an income for a long period of time.

 

If you would like more information, please do not hesitate to contact us!

 

Webinar on Immigration and Expatriate Compliance

by with No Comment Global MobilityInternational

Join our online webinar on foreigners and expatriation!

The presentation will be given by Montserrat Feliu, expert in international mobility and director of Expatfeliu.

In this session we will focus on analysing the key aspects for the movement of workers and for the recruitment of international talent. At the same time, we will analyse the new developments in foreigners and also the importance that expatriates comply with all their tax and labour obligations in the countries of origin and destination.

The webinar will be held on 20 June from 10 to 11:30h.

Participate in the webinar by signing up at the following link: https://www.amec.es/es/pag582/formulario-talento-internacional.htm

www.feliu.biz

www.expatfeliu.com

 

TAX DECLARATIONS OF NON-RESIDENTS (IRNR) FOR POSTED WORKERS AND FOREIGN INVESTORS WITH PROPERTIES IN SPAIN

by with No Comment Uncategorized

Natural persons considered as Non-Residents of Spain for tax purposes (not present in Spain for more than 183 days in any one tax year and not maintaining the main base or centre of their activities or economic interests in Spain, as per the provisions of Article 9 of the LIRPF (Income Tax Act)), may be obliged to submit tax declarations in Spain if they receive income from any of the following sources, in accordance with Article 13 of the IRNR (Non-Residents Tax Act):

 

  1. Income from employment, providing such income derives directly or indirectly from a personal activity carried out in Spain.
  1. Income from capital, providing it concerns:
    • Dividends and returns on investment in entities resident in Spain and deriving from the sale to third parties of own capital
    • Royalties paid by persons resident in Spain, including rights to artistic works, patents, plans, models, software programs, etc.

 

  1. Returns on real estate assets (income from the leasing or renting out of properties), providing the assets concerned are located in Spain.
  1. Income attributed to properties located in Spain for the periods in which they are not leased or rented out.
  1. Capital gains on securities issued by persons or entities resident in Spain and on movable assets other than securities or that come from real estate assets located in Spain; in particular, capital gains on equity interests in an entity, whether resident or not, the assets of which consist mainly of real estate assets located in Spain are considered to be included.

 

If income is obtained from any of the above, the circumstances must first be analysed to determine whether the status of Non-Resident for tax purposes applies, and then each type of income obtained must be analysed to establish whether there is an obligation to declare it for Non-Resident Income Tax purposes.

 

At Expatfeliu we are at your disposal to offer advice and analysis and to help you draw up and present Non-Resident Income Tax (IRNR) Declarations in cases where it is necessary.

THE SUPREME COURT DELIMITS MORTGAGE CHARGES DEDUCTIBLE BY NON-RESIDENTS

by with No Comment ActualityInvestSpain

In the recent ruling 167/2013, of 13 February, the Supreme Court (SC) establishes that non-residents who own real estate located in Spain can only deduct from Wealth Tax (IP), and therefore, in the Temporary Solidarity Tax of Great Fortunes (ITSGF), the mortgages constituted for the acquisition or refurbishment of said real estate.

The Supreme Court stresses that in the case of taxpayers under real obligation, the delimitation of the taxable base of the tax is linked to the property and/or right located in Spain itself, so that the deductible debts are limited to the mortgage charges incurred to acquire or reform the property.

Consequently, if the taxpayer subsequently grants a loan secured by a mortgage on the property located in Spain (i.e. the loan is not linked to the acquisition or refurbishment), it will not be deductible, since, although the two debts are secured by the same property, the mortgage taken out to acquire or refurbish the property is a security interest, whereas a mortgage taken out subsequently and not used for the acquisition or refurbishment of the property is a personal debt secured by a mortgage on the property itself.

Therefore, non-resident taxpayers owning real estate located in Spanish territory must take this ruling into account in their investment and indebtedness strategies on real estate they own located in Spanish territory.

Expatfeliu can advise and support you in analysing the tax impact of your investment and debt strategies on your property located in Spain.

 

NEW SYSTEM FOR THE RECOGNITION OF OFFICIAL FOREIGN DEGREES

by with No Comment ActualityInternationalSpain

On 8 November 2022, Royal Decree number 889/2022 of 18 October came into force, which introduced a new “express” system of recognition and declaration of equivalence of officially valid degrees or diplomas obtained in the framework of foreign higher education systems.

Prior to this law, the procedure for recognition of foreign degrees could take up to 2 years, but now, following this reform, the public administration is obliged to issue a decision within a maximum period of 6 months from the receipt of the application (hence the name “express”).

If the homologation and equivalence procedures were initiated under the provisions of the previous Law, Royal Decree 967/2014, of 21 November, it will be possible to submit a new application as provided for in the reform, provided that you have not yet been notified of the hearing procedure in the previous file and that the new application includes a request for withdrawal of the previous procedure.

In these cases, it will not be necessary to pay the corresponding administrative fees again, provided that the previous fees have been paid correctly.

Finally, it is important to note that this Law only applies to official university degrees that correspond to studies already completed and that it only covers those professions regulated in Spain and contained in the annex of the Law itself.

If you need more information about the new “express” recognition and declaration of equivalence procedure, do not hesitate to contact us!

MEXICO: REFORM TO THE FEDERAL LABOR LAW REGARDING VACATIONS

by with No Comment ActualityInternationalMexicoMobility

On January 1, 2023 in Mexico, the reform of Articles 76 and 78 of the Federal Labor Law, published in the Official Gazette of the Federation on December 27, 2022, called “Dignified Vacations” in the draft reform initiative, has entered into force.

  • The reform of Article 76 implies a significant increase in the number of vacation days to which employees are entitled, which in the first year of the contract increases from 6 to 12 days. The vacation period will increase by two days every year until it reaches twenty, and from the sixth year onwards, it will increase by two days every five years.

 

  • Article 78 establishes that the employee must enjoy at least twelve continuous vacation days, however, if he/she wishes, he/she may distribute his/her vacation days as he/she deems necessary.

This reform is applicable on the effective date to all employment contracts in force at that date, provided that it is more favorable to the employees.

Companies must establish a clear procedure for the request and authorization of vacations and the way in which vacations will be accrued for the time worked in 2022, in addition to considering the economic implications of the reform.

 

If you need more information on the Reform of Articles 76 and 78 of the Federal Labor Law in Mexico, please do not hesitate to contact us, our experts in the field will inform and advise you on the new reforms.

 

IMMIGRATION NEWS OF LAW 28/2022, STARTUPS LAW

by with No Comment Global MobilitySpain

Regarding foreign talent, the new law incorporates a set of immigration measures to facilitate entry and residence not only for highly qualified professionals but also for entrepreneurship and investment.

Law 14/2013, of September 27, 2013, to support entrepreneurs and their internationalization, is modified as follows:

1. The visa referred to the teleworkers of international character is incorporated.

2. Regarding the general requirements for the stay or residence, it is indicated that a certificate of criminal record in Spain and in the countries where he/she has resided during the last two years, for crimes provided for in the Spanish legal system, must be provided. Additionally, a responsible declaration of the non-existence of criminal records for the last five years must be submitted.

3.The chapter relating to entrepreneurs and business activity is modified, and it is indicated that foreigners who request to enter Spain or who, being holders of a residence or stay authorization or visa, intend to initiate, develop or direct an economic activity as an entrepreneur, may be provided with a residence authorization for business activity, which will be valid throughout the national territory and will be valid for three years. Once this period has expired, they may request the renewal of the residence authorization for two years, and may obtain permanent residence after five years. The application will be made by the interested party or through its legal representative and electronically to the Unit of Large Companies and Strategic Groups. In the event that the foreigner is outside Spain, the application for authorization and visa will be made simultaneously through a single request that will initiate the processing of authorization and visa consecutively.

4. The initial authorization of residence for investors is modified, which will have a duration of three years.

5. Likewise, the residence authorization for highly qualified professionals will be for three years or equal to the duration of the contract, in case it is shorter. Once this period has expired, the renewal of the residence authorization may be requested for two years, and permanent residence may be obtained after five years. Likewise, the period of validity of the national residence authorization for intra-company transfer will be three years or equal to the duration of the transfer.

6. In addition, the period of validity of the residence authorization for research shall be three years or equal to the duration of the hosting agreement or contract, if shorter. Once this period has expired, he/she may request the renewal of the residence authorization for two years, being able to obtain permanent residence after five years.

7. A new section is introduced, regarding the authorization procedure, where it is indicated that the passport will be a sufficient supporting document to register with the Social Security during the first six months of residence or stay in the categories regulated by this section and in those cases in which the foreigner is not in possession of a foreigner identification number (NIE), without prejudice to the subsequent application for the NIE.
8. The section relating to the visa for studies, job search and internships is modified and it is worded as follows: “Once the studies have been completed in an institution of higher education, foreigners who have reached at least Level 6 according to the European Qualifications Framework, corresponding to the degree accreditation may remain in Spain for a maximum non-extendable period of twenty-four months in order to look for a suitable job in relation to the level of the studies completed or to undertake a business project.

9. The period of validity of the residence authorization for internships is also modified, which will be of twelve months or equal to the duration of the internship agreement, if shorter. This authorization may be renewed only once, and the total period of the initial authorization and its extension may not exceed two years. In the case of an internship contract, the duration will be the duration foreseen in the contract and governed by the labor legislation applicable at any given time.

 

If you need more information about the novelties of the immigration law 28/2022, do not hesitate to contact us. Our experts will advise you and inform you about the novelties.

VISA AND RESIDENCE PERMIT FOR INTERNATIONAL REMOTE WORKERS

by with No Comment Global MobilitySpain

On December 22nd, 2022, the Law 28/2022, of December 21st, for the promotion of the ecosystem of emerging companies, known as the Startup Law, has been published in the BOE.

The purpose of the regulation is to establish a specific regulatory framework to support the creation and growth of emerging companies in Spain, aimed at promoting their relocation to Spain, attracting talent and international capital, as well as stimulating public and private investment in them, among other objectives.

On many occasions, workers in start-up companies can carry out their work remotely, as long as they have a computer and internet connection. Among other novelties, to regulate the residence of this profile of itinerant professionals and of many others who may choose Spain as a more stable place of remote working, a new category of visa and residence permit has been created.

The international telecommuting visa allows you to enter and reside in Spain for a maximum of one year – unless the work period is shorter – while its holders work for themselves or for employers anywhere in the world. The international telecommuting visa is a sufficient title to reside and work remotely in Spain during its validity. Within sixty calendar days before the expiration of the visa, international teleworkers who are interested in continuing to reside in Spain may request residence permit for international teleworking, as long as the conditions that generated the validity of the visa are maintained.

In addition, the residence permit for international remote working allows foreigners who are already regularly in Spain to request an authorization for a maximum period of three years -unless it is requested for a shorter period of work-, renewable for a period of two years -when the conditions that generated the validity of the permit are maintained-, being able to obtain permanent residence after five years.

The national of a third State is authorized to remain in Spain to carry out a work or professional activity remotely for companies located outside the national territory, through the exclusive use of means and computer systems, telematics and telecommunications;

  • In the case of carrying out a work activity, the holder of the permit for international teleworking may only work for companies located outside the national territory.
  • In the case of exercising a professional activity, the holder of the permit for international teleworking will be allowed to work for a company located in Spain, as long as the percentage of that work does not exceed 20% of the total of their professional activity.
  • Qualified professionals who can prove that they are graduates or postgraduates from prestigious universities, professional training centers and business schools of recognized prestige or with a minimum of three years of professional experience may apply for a visa or residence permit for telecommuting.

 

This assumption of “international teleworkers” is added to those provided for in Law 14/2013, of September 27th, on support for entrepreneurs and their internationalization, to benefit from all the advantages granted by that Law, not only in terms of the tight processing times, with positive silence at the end, but also because of the possibility of family reunification from an initial moment.

 

Finally, it should be noted that, with the aim of attracting and retaining talent, the validity of residence permits is extended from two to three years as provided for in the Law 14/2013, of September 27th, supporting entrepreneurs and their internationalization.