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On 1 December 2022, the Spanish Congress passed the final version of its Bill to Promote the Start-up Ecosystem (the Bill), which introduces a new visa and residence permit for remote workers. The Bill’s final version provides additional details not contained in previous drafts. The new Bill will come into force one day after its publication in the Spanish Official Gazette, likely on 30 or 31 December 2022. The Spanish Government is expected to start issuing the new visas and permits in January 2023.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.