Teletrabajo y regímenes preferenciales: una reflexión sobre el fortalecimiento del régimen español de impatriados

Abstract

This article focuses on the study of the Spanish impatriate regime following the amendments made by Law 28/2022 of 21 December on the promotion of the start-up ecosystem. Globalization has forced national legislators to adopt incentive measures to attract skilled workers. Prominent among these measures is the inclusion of telework. However, the configuration of the Spanish impatriate regime opens the debate on whether its application complies with the content of Article 31 of the Spanish Constitution.