Spanish legislation envisages the possibility that natural persons who acquire their tax residence in Spain as a consequence of their transfer to this country may opt to pay tax applying the rules of the Non-Residents´ Income Tax Act during the fiscal year in which the change of residence takes place and the five subsequent fiscal years, provided that certain requisites are complied with. This article focuses on this regime, which a priori appears to be the most favourable, and the objective is to discover any possible disadvantages for the taxpayer that may arise if this option is not exercided properly. Likewise, our aim is to demonstrate the cases and conditions in which it is not advisable for the taxpayer to exercise the option of applying the non-residents´ rules envisaged by Spanish legislation
