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Administrative discretion: The immigration processes’ decisive element Spanish and international migratory proceedings are compiled and codified in the in various laws and regulations. It is the establishment and precision of each of the different elements and legal requirements of each migratory process in said laws what allows one to understand each process, generally this information is public, and everyone has unrestricted access to it; thus, enabling the distribution of each of the processes’ requirements. It is in fact that clear and transparent nature of the administrative requirements which allow allows one to get to know the proceeding’s estimated duration, documents that need to be submitted and an allows one to get a feel for the process. However, in each of the migratory processes there are certain ambiguous components and elements, whose imprecision causes the criteria to which the applicant must adhere to difficult to discern. It is in large part this lack of the legal requirements’ identification pertaining to each of process what grants the Administration a discretion and an elective modus operandi. Generally, the Administration’s inclinations are unknown. The reality is that the line that differentiates discretion and arbitration is quite thin and can cause an aversion to migratory procedures. The truth is that to discern the Administration’s tacit requirements for each of the different migratory procedures, the one and only solution is experience, through which one can deduce and infer the implicit legal requirements. Moreover, the Administration does not only not have to in a lot of instances need to publicize and divulge their standards, but it is also not obliged to justify and back up in depth their decisions. Evidence of the Administration’s discretion can be found in the various Ministerial memos, files and newsletters, all which we recommend are taken into consideration when trying to figure out the requirements for each of the processes since it is those documents which allow one to take the Administration’s temperature. For instance, it is in the Ministerial Memo issued by “UGE” in which the salary requirements for the submission of highly qualified workers was published. The difficulty emanates from the fact the due to the nature of discretion; it can be subject to changes and can vary substantially.  There are many examples that depict the administration’s discretion during migratory proceedings. Some Spanish Consulates abroad, for example in the case of the Consulate of Beijing, Nigeria or Islamabad the demands for the issuance the Family Reunification Visa have been hardened, in some cases even requesting as proof of the affiliation DNA tests. It is in fact the Consulate of Islamabad which was embroiled during 2016 in a process involving the Spanish Supreme Court due to the fact that upon needing to verify the authenticity of a marriage certificate, it requested the Judge’s sentences and witness testimonies. It is in those cases in which the Consulate has final even if the previous to the submitting the documents in the Consulate the process has undergone and been verified by national administrative organisms in Spain. The recent changes in the American Administration and the reinforcement of American migratory demands, one can observe a high degree of discretion in each of the processes. One example is the CIS agent’s strictness at U.S Customs, who determine through a brief interview process if the foreigner carrying a valid visa can enter U.S territory. The Trump Administration has also granted greater leeway to USCIS. Each government has its own migratory regulations and the administration’s discretion is applied differently in each of the cases, processes. The best remedy against the Administration’s is experience which allows the applicant to have an overview and outline of the administration’s true requirements.  Por Carlos Sáenz de Tejada – Global Immigration Consultant – Expat Advisors

Cross-cultural training: key factor for the success of an expatriation The companies that incorporate an intercultural training program in their expatriation policies achieve that about 80% of their expatriates finish their assignment in the foreseen term, while the projects that do not contemplate the cultural preparation of the employee for their new environment, achieve only a 60% of success. The main reasons why international assignments ends prematurely are: due to the company’s needs, the employee’s health problems, personal and / or family circumstances of the employee and the lack of adaptation to the country of destination. Prior to an internationalization project, companies can visualize several challenges and advantages in the new market, such as logistics, the labor market, trade and expansion routes, tax policies of the new destination, among others. But you must take special consideration at a transcendental factor; culture. It is important to be aware that behavior patterns, social behaviors, language and many other factors that define a business, work and life relationship abroad are totally different from your own. Imagine being a Japanese engineer expatriated to Bolivia or a Mexican manager expatriated to Korea, however attractive the economic offer or the adventure of expatriation can be, it is important to evaluate the parameters of cultural shock. There are expatriations to remote destinations, and these examples may seem extreme, but cultural differences can occur even between neighboring countries such as Spain with its adjacent countries, Portugal, France and Morocco, where the culture is totally different. It is common to think that an international assignment can amount to a long trip and that the challenges consist only of finding housing and carrying out the migratory procedures. However, the success of the project depends largely on the adaptation that the employee may have in his new destination, in the facility to solve and solve situations that arise on a daily basis, where communication is often a major factor for negotiation, fluency, leadership and performance with co-workers, superiors, employees in charge, clients , suppliers, etc. This communication and these relationships do not have the same mechanics in America, Asia, Europe or the Middle East. How to achieve an effective adaptation in the country of destination? Intercultural training before and during expatriation is the answer, not only for the expatriate but also for his family, since family stability is an extremely important factor for the expatriate. A good intercultural education should contemplate: A guide of the destination country; that considers the socioeconomic, political and sociocultural characteristics. It is essential that this guide considers the reality of the new destination, and that it mentions in detail dominant characteristics such as religion, food, health system, education, among others, so that the expatriate has an objective idea of the environment in which he will live. This will help to manage the expatriate’s expectations. Language training; an important point, especially if the expatriate travels with children, since in many destinations children need a minimum level of language management to be accepted in schools. Coaching sessions; that contemplate from the most basic aspects of everyday life to negotiation and leadership techniques. The ideal is to start the training some time before the expatriation. It would also be convenient to support the employee and his family with psychological assistance in case they need it, since an expatriation entails situations that can generate a lot of stress. The testimony of an Expat that ended his expatriation earlier than planned indicates: «Apart from my experience and my technical and professional qualification to develop my work outside of Spain, I have come to understand that it should be the least decisive factor for the selection, cultural shock is an even more complex challenge to face, does any company have you bothered to consider whether the culture of the destination country is compatible with the personality, values or personal circumstances of the employee? I had no idea what I could find when I arrived, I do not mean that they have to give everything, but some information could have supported me. » Therefore, a good intercultural training and an objective preparation to face with certainty the challenges of the new destination, are key to ensure the success of an expatriation. Por Abraham Díaz – Sales Manager – Expat Advisors

The importance of an adequate Expatriation Policy If the general objectives of the company want to be achieved, the necessary means must be provided so that the departments and employess of the company are perfectly organized and act under the same criteria. Organizational policies The creation of one or several guidelines to standardize policies, both organizational and specific.  This helps to minimize uncertainty and speed up decision-making, which ultimately has an impact on work flow, a better brand image and the strengthening of value, both inside and outside the organization. Here it should be noted that the external image is a reflection of the mechanism and internal effort of a company. Specifically, the creation of a concrete policy for HR is considered essential for the development of the company, for the adequate recruitment and to avoid the flight of talent and the rejection of change. The Human Resources Policy will not only help to prevent and resolve conflicts, but it will lay the foundations so that each individual involved participates and actively integrates in the achievement of the objectives. In addition, it will guide the process of the organization in front of different scenarios and homogenize and normalize the processes, avoiding large differences between employees and putting the entire department on the same route. Expatriation Policy During an international assignment, additional and concrete situations arise that must be managed correctly for the success of the project. The creation of an expatriation policy will help HR departments face the challenges presented by internationalization, it will increase certainty and security during the process. For the creation of an adequate Expatriation Policy the following aspects should be taken into account: The active participation of management in the drafting of the policy Be clear about the commitment and expectations of expatriates Do a close and continuous monitoring of the evolution of your adaptation In-depth analysis of the methods and work techniques used and to be used Analyze comparative remuneration studies between countries of origin and destination Studies and reports on market practices and trends, compensation packages, advice and audit on current policies. Through this practice, the company will be able to analyze the international panorama, the viability of the project to be carried out and the optimization of costs. The most important thing about expatriation is to make the employee feel rewarded, supported and supported by his company after taking, possibly, one of the most important decisions of his life, as it is to change country. Keep in mind that many times the employee does not travel alone, but does so accompanied by their loved ones. Therefore, he will feel responsible for the failure and state of his family if things do not go as planned at first. The expatriation policy will also help all parties to anticipate, understand, analyze and observe the process as a whole. In this way, both employees and companies can be clear every step from the beginning, thus minimizing insecurity and concerns. Por Carlota Flores – HR Department – Expat Advisors

The number of female expatriates continues increasing The profile of expats continues changing and every day are more number of women that accept an international assignment. According to various studies on international assignments and Global Mobility in different countries, the proportion of female expatriates has increased considerably in recent years. In Europe, the percentage of female expatriates has increased by 15% and in Spain by 6%. In Asia-Pacific it has increased by 20%, especially in China. In North America, expatriates have increased by 10%. And the most significant change is still occurring in Latin America, where the number of expatriate professionals a few years ago was very low and now equals to North America, increasing by 10. It should be noted that most companies do not differentiate between men and women in their expatriation policies, however, for difficult destinations such as Africa and the Middle East, 15% of companies do not send women to these destinations. In respect to the forecasts, it is expected that the number of expatriates will continue to increase over the next few years. 65% of companies expect an increase, 40% believe that it will remain the same and only 2% believe that the number of female expatriates will decrease. Europe and Asia-Pacific stand out as the areas in which a considerable increase in the number of female expatriates is expected. In terms of age, most are between 30-40 years old, 30% reach management positions, and receive 15% more net income. As for reasons that would encourage women to accept an expatriation, they mention that they would be willing to move to have the opportunity to develop their international professional career, their skills and abilities. Regarding the period of displacement, men are more inclined to move for longer periods of time (between three and five years, or even more), while women prefer projects that range from one to three years or less than six months. . As for the different sectors, the most occupied by female expatriates are 25% in the chemical / pharmaceutical sector, 28% in professional services and 40% in consumer goods, banking and technology, in terms of the sectors with the lowest number of female expatriates, are the energy sector, engineering, industry and construction. Most female expatriates leave their partners at home, since a large part of women accept transfers that do not involve a long period of time, which avoids having to displace the couple and family. As for the female expatriates who have returned, 85% said that going abroad had boosted their professional career, 70% that their salary had increased considerably, and 95% had allowed them to develop the necessary skills to become better managers and leaders. Many of the companies that have been surveyed have noticed that women are more than an emotional or cultural value, and that they fit better in international destinations, thanks to their excellent interpersonal skills to connect with others at a very human and authentic level. And although most companies continue to seek candidates with high social skills, fluency in a second language, and good business skills, there are also more and more companies that take into account the interpersonal skills of women, so the number of hiring female expatriates will increase considerably in the coming years. Por Rossana Encina – Managing Director – Expat Advisors

The Expatriate and the Public Administrations All people who have ever sought opportunities in a country other than their origin, know how tedious an administrative process can be. Any immigration process before public administrations, however simple it may seem, can be complex since it requires long waiting times, documentation in order and payment of fees. During a work assignment abroad, a preliminary analysis of the migratory procedure of the employee and his family to the country of destination is of vital importance. In Spain, some time ago these procedures were a much more complicated procedure. However, in recent years new technologies have been implemented to facilitate procedures. Some of the novelties are: The necessary information is made available to carry out each procedure regarding the requirements to be met, procedure to be followed, documentation, cups to be paid and deadlines. You can process and make the requests through the web, either of work permits, residency, visas and management of previous appointments before the different offices of Aliens, some managements can even be done telematically. They give greater agility and speed to administrative procedures, since physical barriers are eliminated, being able to carry out the precise management from any place and not necessarily imply the personal presence of the interested to the public administrations, these can be done through a Authorized representative. Within the own public administrations where to formalize these managements the following ones can be emphasized: The General Treasury of Social Security (TGSS): Organization responsible for the management of certain functions such as the registration of companies, the affiliation of workers (additions and deletions), management and control of the contribution and collection of Social Security System contributions. The Immigration Offices: Among those that can be differentiated two types in relation to the nationality and migratory process of the expatriate: on the one hand, the «community» (citizens of the European Union, European Economic Area – Iceland, Liechnstein and Norway – and Switzerland) to obtain their community registration certificate and, on the other hand, the «non-EU» (nationals of countries not included in the previous group or third countries) to obtain their work, study or residence permit, depending on the case. The Tax Administration: Better known as the Treasury, the entity in charge of the integral management of the state tax system (IRPF, IS, IVA, IRnR and Special Taxes), competences at the census level of taxpayers (registrations and cancellations), among others. City Hall: Through its Citizen Service Offices (OAC), the citizen or expatriate is facilitated to carry out various procedures such as registration in the register. In addition, in case the expatriate does not have a good command of the local language, he / she can be cared for in several languages, including English and French. The National Institute of Social Security (INSS): Entity in charge of the management and administration of the economic benefits of the Social Security system, such as recognition and control of the rights to retirement benefits, right to public health care (in relation to the expatriate as holder), and inclusion of beneficiaries (in relation to dependents of the expatriate), among others. The Health Centers: Primary care institution where the citizen or expatriate is seen at a first level of health care. It is in these centers where the health card will be requested depending on the place where the expatriate resides. Finally, it should be noted that, although the expatriate can currently count on extensive information about his migration process (depending on his personal and professional circumstances) and the administrative procedures related to it, it is important to take into account the following recommendations: Be in possession of the personal documentation in force and as up-to-date as possible. If you do not have it, request it as soon as possible before the competent authorities of your country. Because both legal regulations and administrative procedures are constantly changing, it is necessary to be attentive to any changes that may be published. Given the discretional nature of public administrations, they sometimes reserve the right to request information and additional documentation. Therefore, it is advisable to have more documentation of the strictly required and published, in original and copies, at any time to avoid any unforeseen or requirement by the same public administrations, which involves a delay or considerable slowdown of administrative procedures in relation to the immigration process in question. At Expat Advisors we are proud to have a track record that has allowed us to support internationalization projects in more than 375 cities and more than 125 countries. Our Corporate Global Mobility services provide detailed advice, consultancy and comprehensive management to any country in the world. Por Shiela Bathan – Global Immigration Consultant – Expat Advisors

The Expat Child Syndrome Expat Child Syndrome» is a term coined by psychologists to describe an emotional stress in children caused by moving abroad. The moving abroad of a father or mother represents great work and family challenge. Especially if this involves a change of language and culture. It is very important for the expatriate’s job performance that his family feels comfortable and calm and they can face together the challenge of international expatriation. Many times, we believe that it may be easier for children than for parents, since children can adapt better. However, this is not always the case. In recent years, the term «Expat Child Syndrome» (ECS) has been alluded to. The syndrome can be seen in children of all ages, although it is more common between 10 and 15 years, since it is also the period when a series of physical and emotional changes begin. During these ages, children usually go through a cognitive, cultural and social adaptation that turns out to be transcendental for the rest of their lives. The difficulties are mainly based on the gap caused by the change. Leaving behind the built life, the house, the environment, while at the same time facing the challenge and the obligation of entering into new social relationships, new friendships, entering a new school, communicating in a new language, living in a new climate, etc. Sometimes it may not be the first relocation that the child lives, a second family transfer in his life can cause a deep-rooted frustration to feel that he does not belong anywhere. The panorama before and after the transfer creates an emotional stress that in many occasions is difficult to detect. The symptoms of ESC are manifested depending on the personality or experience of each child, parents must pay close attention to detect it. The most common symptoms could be: Mood changes and irritability. Isolation, lack of communication and cooperation. Signs of loneliness or depression. Change in your eating and sleeping habits. Attention deficit or lack of adaptation to the new environment. Recommendations to parents: When parents see signs that their children may be experiencing difficulties related to relocation, they need time to communicate with them and make them feel valued and loved, as well as to keep in touch with their old friends and family. Some tips would be: Communication: Begin planning ahead of time and inform the child from the beginning. Explaining to the child when they will move, to what country, the reasons, every detail that can be communicated is essential for the assimilation of the child. It is important to show confidence and security in the process. Farewell: Let the children say goodbye, plan parties and farewell meetings, that the child perceives as a celebration. Then do everything possible to maintain contact with old friends and family, with video calls and messages so that children feel supported in the process. Participation: Making the child participate in the decisions made, the new house, the new school, you will feel that you have a voice and vote in the family. Environment: It is very helpful for children to know the environment in advance, previous visits to schools, orientation of the area, etc. It is important to take into consideration international schools where children can relate to other children who experience similar situations. Activities: Prepare walks and excursions, visit the main attractions, introduce them to extracurricular classes such as artistic or sports activities. Freedom: Give them the freedom that they can visit new friends or that they can receive visits at home. Follow up: Observe and perceive the behavior and state of mind, ask for feedback from the teachers in the school to know how it is unfolding. Recommendations to the Human Resources Departments: The Human Resources Department responsible for the expatriation must take into account that the employee’s job performance depends to a large extent on their family being comfortable and calm. Therefore, it is recommended: Pay special attention to the adaptation of the family and not just the employee, a periodic communication to know the process and the personal situation of the expatriate is ideal. It is recommended to take into account cultural training programs in your expatriation policy. That they contemplate language training and personalized coaching to improve the adaptation process. Be flexible if the expatriate needs permission to miss family situations, such as having to go to school or needing a few days to be with them.

Agenda de actividades septiembre 2018 Septiembre 2018 Madrid y Barcelona September 2 – Hombres G Concert One of Spain’s most successful bands, Hombres G, will perform in Avila, northeast of Madrid. This pop rock, rock and roll, surf, and alternative rock band was formed in 1984. Read more September 2 – Dusk in La Villa To bid farewell to summer, the closing of the Verano de la Villa festival brings many activities and great surprises. A promising Sunday. Read more September 6 – Maluma Concert The Colombian reggaeton singer arrives in the Spanish capital with more fame than ever. Read more September 7 – Bacilos Concert Bacilos is a multinational Latin pop band with a long history and great success. It was formed in Miami, Florida, United States, by Jorge Villamizar, José Javier «JJ» Freire, and André Lopes. The genres they covered were pop and Latin American fusion. Read more September 7 – Vogue Fashion Night Out Vogue Fashion’s Night Out, Madrid’s shopping festival, celebrities, and fashion all come together at this event. The Salamanca neighborhood will be in full swing. Read more

The Generation of the Millennium, the new Expats They are those individuals who were born in a moment of digital transition, technological modernism and scientific revolution. The famous «millennials» are that generation that was born to promote an increasingly globalized world. They have been born and have grown hand in hand with technology, those born in the 80’s and 90’s have lived very closely the evolution of an innovative world. They have observed how the human way of communicating, interacting and relating has changed, from the time of MSN and Nokia phones to what are today Smartphones and Artificial Intelligence. The Millennial Generation knows no barriers, changes and transformations do not overwhelm them, being close to a culture totally different from their own is not an alarming fact for them. They are increasingly open to new languages, can be defined as citizens of the world, rather than a specific country or place. Which in turn translates as an adventurous generation, open to change, to new opportunities and challenges. It is a generation whose entrepreneurship is broadly committed to a careful sense of the environment, gender equality, collective innovation and ethical talent. With these characteristics they manage to drive more and more the internationalization of their projects. Unlike past generations, this group of individuals has a very different concept of what international assignments mean. They do not perceive an expatriation as a sacrifice or a threat to their stability, but on the contrary, they see it as an opportunity to grow and obtain new knowledge. Most millennials seek to obtain this striking offer, which beyond salary, provides an experience of great emotional value in their work and professional expectations. In the case of Spain, despite having great growth in internationalization projects, there is still a resistance to expatriate young people. The traditional expatriations still seem to dominate the trend, are usually profiles of senior executives, middle-aged, with family. This fact may be related to the usual process of selection for internationalization projects, which is based mainly on the experience and curriculum an employee has in the company, the years of seniority and their position. However, the reality is that in an increasingly globalized world, new jobs, with technical and digital knowledge, are being much more required by companies. Innovation in companies allows generations of digital natives to be more sought after in expatriation processes. Something that also contemplates other benefits: Expatriating young people, without contemplating years of experience, contributes to making the processes simpler, more dynamic and more enriching since this generation sees a work transfer with greater enthusiasm. The management of their expectations will be less complex since their needs will be much smaller compared to an expatriate with a partner and children The costs in housing, intercultural training, accommodation for the family and other benefits will be lower. Young people do not have many attachments to the country of origin, such as belongings or other commitments, which gives them flexibility, independence and autonomy and the ability to manage long stays abroad. In addition, the experience of being transferred abroad can have an added emotional value between the company and the expatriate, since the professional impulse can be so enriching that the feeling and commitment of loyalty of the employee with the identity of the company will be strengthened . This mission is also in the hands of the Human Resources Departments, who manage the talent of the employee and to a large extent it is their responsibility to train their possible future managers.

Artificial Intelligence in Internationalization processes Artificial intelligence is the new «great addition» to the technological products that appear in the market. The trend tells us that digital tools will be increasingly «smart» or that they will be increasingly connected to our habits and routines. Microsoft defines AI as «the ability of computers or computer systems to behave in a way that simulates human intelligence.» A few years ago the term «artificial intelligence» sounded like science fiction. The thought that the machines could have humanoid characteristics seemed like an idea of terror. In particular, that «new era» has arrived, but for the better. For the most part, AI has adapted to mobile phone, home, office and vehicle operating systems. Causing a great transformation in areas such as education, transport, economy and banking, digital marketing, communication and language, mass manufacturing, among others. In general, AI is gaining ground in the global market. Its great ability is based on data management and process automation. To understand it a little more, this technology integrates some advanced concepts such as Machine Learning or Deep Learning. El Machine Learnin: gives systems the ability to learn without having been programmed directly for it, training them with thousands of examples to identify patterns in the data, in order to act in an anticipated and automatic way. Deep Learning: the system stores absolutely all the possible information and processes that data following the operation used by the neural networks of the human brain. This process achieves a broadly detailed understanding, and as a result has intelligent reasoning. How does Artificial Intelligence influence companies? Technology has become a fundamental element when it comes to reducing costs, solving problems and eliminating communication, time and space barriers through new systems adaptable to the different needs of organizations. Artificial intelligence can make room in the departments of companies that work with data and that are based on objective analysis, such as finance, sales, marketing, production, HR, supply chain, etc. Thus, computer systems can be applied that can allow improving the performance of all areas and optimize resources to make the effort of several weeks in a few minutes. Internationalization and Human Resources Planting the expansion of a business in a new country entails foresight, organization, knowledge of the international and local market, an exhaustive analysis of the risks and especially a very large investment. Therefore, it is vital to solve and anticipate as many costs and inconveniences as possible. This is where the AI provides an indisputable value to carry out the new location of a company, facilitating the strategy, making decisions and the unification and integration of the entire management of the company. In addition, before the selection process, the Human Resources Department can perform with greater clarity a process of recruitment and selection of the concrete profile that can benefit the organization, reducing the weight of the traditional curriculum of the person. These tools allow in-depth analysis of internal data of employees, look for patterns to assess various aspects, not only what are the workers with better performance or what has been their evolution within the company, but what workers can better adapt to each situation, which they are their skills, their skills, their weaknesses to improve, their objectives, their internal relationship with the team, who have greater leadership capacity and endless information that allows Human Resources departments to recognize who could be the best candidates before a expatriation. Impact on employment In Europe, the debate on the implications of Artificial Intelligence is open and it has begun to develop frameworks of principles and rights, which contemplate issues such as: The robots and AI systems programmed to make certain decisions but who is responsible for the consequences of these decisions? and how to protect the personal data that the AI obtains without the consent of the users ?, but surely one of the most debated is the impact on employment due to robotization or automation of the production of goods or services. There are predictions that employment in many sectors will disappear, but also the fact that many new jobs will be needed is also perceived. This is because the automation process is not perfect. Artificial intelligence can not replace 100% the activities of a sector. The biggest challenge will be to find people with talent and capacity to manage this technology, so that the creation of new positions and the demand for managerial and management jobs with technical knowledge will increase. Something that clearly dominate the new generations, for that reason a new profile of expatriates is observed more and more; young and digital natives. Contrary to what is believed, currently the trend shows that companies that bet on Artificial Intelligence are creating more jobs than they destroy.

Beckham Law and tax benefits for Expas in Spain Individuals who acquire tax residency in Spain as a result of a labor transfer, can choose to pay as non-residents, being subject to lower tax rates than those that apply to traditional tax residents. In the present competitive global economy, countries are forced to implement mechanisms to attract foreign investments, facilitate the establishment of companies in their territory and the hiring of highly qualified management personnel. In this regard, Spain has implemented various initiatives, including the approval in 2005 of the Special Regime for Displaced Workers, known as the Beckham Law. Special Regime for Displaced Workers Through this regime, expatriate workers in Spain who take refuge in it can be taxed as non-residents, maintaining the status of tax residents in Spain, during the tax period in which the change of residence occurs and during the following five tax periods. This regime represents a great benefit for those who accept it. Taxing as a non-resident allows obtaining a large tax savings since they will pay 24% for work income that does not exceed 600,000 euros, and must pay the rest of their income at the 45% marginal rate, which implies a more favorable taxation than the one provided for in the general scheme. Conditions to qualify for the regime In order to benefit from this special regime, the following requirements established in the legislation must be met: a) That they have not been residents in Spain during the ten tax periods prior to the one in which they are moved to Spanish territory. b) That the displacement to Spanish territory occurs as a result of any of the following circumstances: 1. As a consequence of an employment contract, with the exception of the special employment relationship of professional athletes regulated by Royal Decree 1006/1985, of June 26. This condition will be understood as fulfilled when a labor relationship, ordinary or special, other than the one indicated above, or statutory with an employer in Spain, or when the displacement is ordered by the employer and there is a letter of displacement from it. 2. As a result of the acquisition of the status of administrator of an entity in whose capital one does not participate or, otherwise, when the participation in it does not determine the consideration of a related entity in the terms provided in article 18 of the Law of Corporation Tax. c) That one does not obtain an income that would be qualified as obtained through a permanent establishment located in Spanish territory. How to get into the regime In order to benefit from this option, the interested party must first proceed to register with the Tax Obligatory Census by submitting Form 030, once this condition has been met, Model 149 must be submitted to the Tax Administration. This last model will also be used to renounce this regime or when any of the determining conditions for its application are not met. Likewise, the annual income tax declaration will be made through the presentation of model 151. However, it should be noted that the exercise of the option to pay for this special regime must be carried out within a maximum period of six months from the date of commencement of the activity recorded in the registration in the Social Security in Spain or in the documentation that allow, where appropriate, the maintenance of the Social Security legislation of origin. On the other hand, taxpayers who apply for this regime may also apply to the Tax Administration for their Certificate of Tax Residence in Spain in order to prove their status as a tax resident in the country for the purpose of availing themselves of any of the agreements to avoid the double taxation subscribed by Spain. Those interested in obtaining additional information can consult Law 35/2006, of November 28, on Income Tax for Individuals and the Tax Regulation, approved by Royal Decree 439/2007.