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Following the reform introduced by Law 28/2022 (the “Start-ups Law”), it is possible to include a spouse or children under 25 years old (or with a disability) under the regime, provided certain conditions are met:

• They also move to Spain.
• They acquire Spanish tax residence.
• Their taxable income is lower than that of the main taxpayer.

If the spouse has no income or very low income, filing under the regime may not be practical, but it should be reviewed case by case. Inclusion is possible, but not automatic.

Self-employed individuals can also opt for the scheme if they meet the requirements.