REGÍMENES TRIBUTARIOS ESPECIALES PARA IMPATRIADOS: UNA COMPARACIÓN CON ITALIA Y PORTUGAL DESDE LA MODIFICACIÓN OPERADA POR LA LEY DE FOMENTO DEL ECOSISTEMA DE LAS EMPRESAS EMERGENTES.

On 23 December 2022, Law 28/2022 on start-ups entered into force introducing, among other things, some developments in the special tax framework for workers who relocate to Spain. This article compares the main features of that tax framework with those of analogous frameworks in Italy and Portugal, two countries that, due to their geographical position and economic and political context, are probably Spain's main competitors in attracting international talent. This comparative legal analysis hopes to draw principles and ideas that will help cast a critical eye on the legislator's bid to update the Spanish special tax framework. [ABSTRACT FROM AUTHOR]