Relocating to Italy or Spain?

BNFIX Global economist Carolina Mateo, together with Luca Moriero and Marco Vignoli (Studio Vignoli), are the authors of this guide, which examines the preferential income tax regimes that both Italy and Spain have introduced to attract internationally mobile professionals and highly skilled workers.

Although both regimes share a common objective, namely reducing the tax burden on incoming workers in order to attract talent, investment and economic activity, they differ substantially in their structure, eligibility requirements, level of benefits and practical scope.

This guide outlines the key features of each regime and then provides a structured comparison between them.